The Companies Act 1985 (Audit Exemption) (Amendment) Regulations 1996 No. 3080

2.—(1) Section 249D of the Companies Act 1985 (definition of reporting accountant)(1) 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.”

(1)

Section 249D was inserted by regulation 2 of S.I. 1994/1935, and amended by regulation 2 of S.I. 1995/589.