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The Companies Act 1985 (Small Companies’ Accounts and Audit) Regulations 2006
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- UK Statutory Instruments
- 2006 No. 2782
- Regulation 5
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Cases where exemption from audit not available
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5.—(1) Section 249B(1) of the 1985 Act (cases where exemption from audit not available)(1) is amended as follows.
(2) For paragraph (b) substitute—
“(b)it was an authorised insurance company, a banking company, an e-money issuer, an ISD investment firm or a UCITS management company,”.
(3) Omit paragraph (d).
(1)
Section 249B was inserted by regulation 2 of S.I. 1994/1935, and amended by regulation 10 of S.I. 1996/189, by regulation 3 of S.I. 1997/936, by regulation 4 of S.I. 2000/1430 and by regulation 16 of S.I. 2005/2280.
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