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The Companies Act 2006 (Scottish public sector companies to be audited by the Auditor General for Scotland) Order 2008
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Scottish Statutory Instruments
2008 No. 144
COMPANIES
The Companies Act 2006 (Scottish public sector companies to be audited by the Auditor General for Scotland) Order 2008
Made
31st March 2008
Coming into force
6th April 2008
The Scottish Ministers make the following Order in exercise of the powers conferred by section 483(1) to (3) of the Companies Act 2006(1) and of all other powers enabling them to do so.
In accordance with section 483(5) of that Act, a draft of the Order has been laid before and approved by resolution of the Scottish Parliament.
Citation and commencement
1. This Order may be cited as the Companies Act 2006 (Scottish public sector companies to be audited by the Auditor General for Scotland) Order 2008 and shall come into force on 6th April 2008.
Scottish public sector companies: audit by Auditor General for Scotland
2. The accounts of the companies listed in the Schedule to this Order having their registered offices in Scotland shall be audited by the Auditor General for Scotland.
JOHN SWINNEY
A member of the Scottish Executive
St Andrew’s House,
Edinburgh
31st March 2008
Article 2
SCHEDULE
| Company Name | Registered Office | Registered Number |
|---|---|---|
| Architecture and Design Scotland Limited | Bakehouse Close, 146 Canongate, Edinburgh EH8 8DD | SC267870 |
| Learning and Teaching Scotland Limited | The Optima, 58 Robertson Street, Glasgow G2 8DU | SC200241 |
| The Skills Development Scotland Co. Limited | Alhambra House, 45 Waterloo Street, Glasgow G2 6HS | SC202659 |
Explanatory Note
(This note is not part of the Order)
This Order provides that certain companies with registered offices in Scotland are to have their accounts audited by the Auditor General for Scotland. This means that in terms of section 475 of the Companies Act 2006 these companies will be exempt from the auditing of company accounts requirements of Part 16 of that Act. The companies subject to this Order are non-profit making public sector companies, which appear to Scottish Ministers in terms of section 483(2) of that Act to carry out functions of a public nature or are funded by bodies audited by the Auditor General for Scotland.
(1)
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