PART 4 Small and Medium-sized companies

Cases where exemption from audit not available
16. In section 249B(1)(d) of the 1985 Act (cases where exemption from audit not available), after “Act 2000” insert “(other than an appointed representative whose scope of appointment is limited to activities that are not regulated activities for the purposes of this Part: see section 262)”.
Section 249B was inserted by regulation 2 of S.I. 1994/1935, and amended by regulation 10 of S.I. 1996/189, by regulation 3 of S.I. 1997/936 and by regulation 4 of S.I. 2000/1430.