The Companies Act 1985 (Accounts of Small and Medium-Sized Enterprises and Audit Exemption) (Amendment) Regulations 2004

1. Introductory Text

2. 1. Citation, commencement and interpretation

3. 2. Accounts of small and medium-sized companies

4. 3. Accounts of small and medium-sized groups

5. 4. Audit Exemption

6. 5. Cases where exemption from audit not available

7. 6. The reporting accountant

8. 7. Transitional provisions

9. Signature

10. Explanatory Note