The Companies Act 1985 (Audit Exemption) Regulations 1994

1. Introductory Text

2. 1. Citation, commencement and interpretation

3. 2. Audit exemption for certain categories of small companies

4. 3. Exemption from requirement to appoint auditors

5. 4. Consequential amendments of enactments

6. 5. Consequential amendments of Companies (Revision of Defective Accounts and Report) Regulations 1990

7. 6. Application and transitional provisions

8. Signature

9. 1. SCHEDULE 1

      CONSEQUENTIAL AMENDMENTS OF ENACTMENTS

      1. PART I AMENDMENTS OF COMPANIES ACT 1985

         1. 1. (1) Section 240 of the 1985 Act(requirements in connection with...

         2. 2. In section 245 of the 1985 Act (voluntary revision of...

         3. 3. In section 262A of the 1985 Act (index of defined...

         4. 4. In section 384(1) of the 1985 Act (duty to appoint...

         5. 5. In Schedule 8 to the 1985 Act, after paragraph 25...

      2. PART II AMENDMENTS OF CHARITIES ACT 1993

         1. 6. In section 45 of the Charities Act 1993(annual reports), in...

         2. 7. In section 47 of that Act (public inspection of annual...

   2. SCHEDULE 2

      CONSEQUENTIAL AMENDMENTS OF THE COMPANIES (REVISION OF DEFECTIVE ACCOUNTS AND REPORT) REGULATIONS 1990

      1. 1. The Companies (Revision of Defective Accounts and Report) Regulations 1990...

      2. 2. The following regulations shall be inserted after regulation 6— (1) Subject to the next paragraph, where a companys reporting...

      3. 3. The following regulation shall be inserted after Regulation 14— Companies...

10. Explanatory Note