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There are currently no known outstanding effects for the Companies (Audit, Investigations and Community Enterprise) Act 2004, Section 34.
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(1)The directors of a community interest company must prepare in respect of each financial year a report about the company’s activities during the financial year (a “community interest company report”).
(2)[F1Section 242(1) of the 1985 Act or Article 250(1) of the 1986 Order] is to be treated as requiring the directors of a community interest company to deliver to the registrar of companies a copy of the community interest company report.
(3)Regulations—
(a)must make provision requiring community interest company reports to include information about the remuneration of directors,
(b)may make provision as to the form of, and other information to be included in, community interest company reports, and
(c)may apply provisions of [F2the 1985 Act or the 1986 Order] relating to directors' reports to community interest company reports (with any appropriate modifications).
(4)The registrar of companies must forward to the Regulator a copy of each community interest company report delivered to the registrar by virtue of this section.
Textual Amendments
F1Words in s. 34(2) substituted (6.4.2007) by The Companies Act 2006 (Commencement No. 2, Consequential Amendments, Transitional Provisions and Savings) Order 2007 (S.I. 2007/1093), art. 1(3), Sch. 4 para. 4(a) (with art. 11(1))
F2Words in s. 34(3)(c) substituted (6.4.2007) by The Companies Act 2006 (Commencement No. 2, Consequential Amendments, Transitional Provisions and Savings) Order 2007 (S.I. 2007/1093), art. 1(3), Sch. 4 para. 4(b) (with art. 11(1))
Commencement Information
I1S. 34 in force at 1.7.2005 by S.I. 2004/3322, art. 2(3), Sch. 3
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