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Companies Act 1985
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Changes over time for: Section 394A
Version Superseded: 06/04/2008
Alternative versions:
- 01/02/1991- Amendment
- 11/01/2005
Point in time - 06/04/2008- Amendment
Status:
Point in time view as at 11/01/2005. This version of this provision has been superseded.
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[F1394A Offences of failing to comply with s. 394.E+W+S
(1)If a person ceasing to hold office as auditor fails to comply with section 394 he is guilty of an offence and liable to a fine.
(2)In proceedings for an offence under subsection (1) it is a defence for the person charged to show that he took all reasonable steps and exercised all due diligence to avoid the commission of the offence.
(3)Sections 733 (liability of individuals for corporate default) and 734 (criminal proceedings against unincorporated bodies) apply to an offence under subsection (1).
(4)If a company makes default in complying with section 394, the company and every officer of it who is in default is guilty of an offence and liable to a fine and, for continued contravention, to a daily default fine.]
Textual Amendments
F1New ss. 394, 394A inserted (subject to the saving and transitional provisions in S.I. 1990/355, arts. 4, 10, Sch. 4) by Companies Act 1989 (c. 40, SIF 27), ss. 118, 123(1), 213(2) as part of the text inserted to replace Chapter V of Part XI (as mentioned in s. 118 of the 1989 Act)
Modifications etc. (not altering text)
C1S. 394A applied (with modifications) (6.4.2001) by S.I. 2001/1090, reg. 4, Sch. 2 Pt. I
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