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The Companies Act 1985 (Audit Exemption) (Amendment) Regulations 1995
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- UK Statutory Instruments
- 1995 No. 589
- Regulation 3
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3.—(1) This Regulation applies to any report made for the purposes of section 249A(2) of the Companies Act 1985 (“the 1985 Act”) before the commencement of these Regulations.
(2) Any report to which this Regulation applies which was prepared by a person who was not eligible under section 249D of the 1985 Act to prepare it, but who would have been so eligible if the amendments made by regulation 2 of these Regulations had been in force when the report was prepared, shall be taken for the purposes of the 1985 Act to have been prepared by a person who was eligible under that section.
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