1996 No. 3080
The Companies Act 1985 (Audit Exemption) (Amendment) Regulations 1996
Made
Laid before Parliament
Coming into force
The Secretary of State, in exercise of the powers conferred on him by section 257 of the Companies Act 19851 and of all other powers enabling him in that behalf, hereby makes the following Regulations:
1
These Regulations may be cited as the Companies Act 1985 (Audit Exemption) (Amendment) Regulations 1996 and shall come into force on 1st January 1997.
2
1
Section 249D of the Companies Act 1985 (definition of reporting accountant)2 is amended as follows.
2
In subsection (3)—
a
omit “and” at the end of paragraph (d), and
b
after paragraph (e) insert—
f
the Association of Accounting Technicians,
g
the Association of International Accountants, and
h
the Chartered Institute of Management Accountants.
(This note is not part of the Regulations)