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1.—(1) Section 240 of the 1985 Act(1)(requirements in connection with publication of accounts) shall be amended as follows.
(2) At the end of subsection (1) there shall be added the words “or, as the case may be, the relevant report made for the purposes of section 249A(2)”.
(3) In subsection (3)—
(a)in paragraph (c), after the word “year” there shall be inserted the words “and, if no such report has been made, whether the companys reporting accountant has made a report for the purposes of section 249A(2) on the statutory accounts for any such financial year”,
(b)in paragraph (d), before the word “report” there shall be inserted the word “auditors” and at the end of that paragraph there shall be added the words “or whether any report made for the purposes of section 249A(2) was qualified”, and
(c)at the end of the subsection there shall be added the words “or any report made for the purposes of section 249A(2)”.
2. In section 245 of the 1985 Act(2) (voluntary revision of annual accounts or directors' report), in subsection (4)(b), after the words “the companys auditors” there shall be inserted the words “or reporting acountant”.
3. In section 262A of the 1985 Act(3) (index of defined expressions), the following entry shall be inserted at the appropriate place—
“reporting accountant | section 249C(1)” |
4. In section 384(1) of the 1985 Act (duty to appoint auditors) for the words “dormant company” there shall be substituted the words “certain companies”.
5. In Schedule 8 to the 1985 Act(4), after paragraph 25 there shall be inserted the following paragraph—
25A. Paragraph 24 above does not apply where the company is exempt by virtue of section 249A (certain categories of small companies) from the obligation to appoint auditors.”
Section 240 was substituted by section 10 of the Companies Act 1989.
Section 245 was substituted by section 12 of the Companies Act 1989.
Section 262A was inserted into the 1985 Act by section 22 of the Companies Act 1989, and was amended by paragraph 3 of Schedule 2 to S.I. 1991/2705, and by paragraph 5 of Schedule 2 to S.I. 1993/3246.
Schedule 8 was substituted by section 13(2) of the Companies Act 1989 and amended by S.I. 1992/2452.
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