Search Legislation

The Companies, Partnerships and Groups (Accounts and Reports) Regulations 2015

 Help about what version

What Version

 Help about advanced features

Advanced Features

 Help about opening options

Opening OptionsExpand opening options

Changes over time for: Section 10

 Help about opening options

Alternative versions:

Changes to legislation:

There are currently no known outstanding effects for the The Companies, Partnerships and Groups (Accounts and Reports) Regulations 2015, Section 10. Help about Changes to Legislation

Amendment of Chapter 1 of Part 16 (audit: requirement for audited accounts)U.K.

This section has no associated Explanatory Memorandum

10.—(1) Chapter 1 of Part 16 of the Act is amended as follows.

(2) For sub-paragraph (i) of subsection (2)(c) of section 479A (subsidiary companies: conditions for exemption from audit) M1, substitute—

(i)the provisions of Directive 2013/34/EU of the European Parliament and of the Council on the annual financial statements, consolidated statements and related reports of certain types of undertakings, or.

(3) In section 479B (companies excluded from the subsidiary companies audit exemption) M2, for paragraph (a) substitute—

(a)a traded company as defined in section 474(1),

(4) In section 481 (companies excluded from dormant companies exemption), before paragraph (a), insert—

(za)is a traded company as defined in section 474(1),.

Marginal Citations

Back to top

Options/Help