2008 No. 144

COMPANIES

The Companies Act 2006 (Scottish public sector companies to be audited by the Auditor General for Scotland) Order 2008

Made

Coming into force

The Scottish Ministers make the following Order in exercise of the powers conferred by section 483(1) to (3) of the Companies Act 20061 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 commencement1

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 Scotland2

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 SWINNEYA member of the Scottish ExecutiveSt Andrew’s House,Edinburgh

SCHEDULE

Article 2

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

(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.