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Companies (Audit, Investigations and Community Enterprise) Act 2004

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  1. Introductory TextNext Match

  2. Part 1 Auditors, accounts, directors' liabilities and investigationsPrevious MatchNext Match

    1. Chapter 1 AuditorsPrevious MatchNext Match

      1. Recognised supervisory bodiesPrevious MatchNext Match

        1. 1.Additional requirements for recognition of supervisory bodiesPrevious MatchNext Match

        2. 2.Arrangements to which additional requirements for recognition relatePrevious MatchNext Match

      2. Delegation of Secretary of State’s functions in relation to auditorsPrevious MatchNext Match

        1. 3.Delegation of functions by Secretary of State to new or existing bodyPrevious MatchNext Match

        2. 4.Circumstances in which Secretary of State may delegate functions to existing bodyPrevious MatchNext Match

        3. 5.Supplementary provisions about delegation ordersPrevious MatchNext Match

      3. Auditors' qualificationsPrevious MatchNext Match

        1. 6.Approval of overseas qualifications for auditorsPrevious MatchNext Match

      4. Services provided by auditorsPrevious MatchNext Match

        1. 7.Disclosure of services provided by auditors and related remunerationPrevious MatchNext Match

    2. Chapter 2 Accounts and reportsPrevious MatchNext Match

      1. Auditing of accountsPrevious MatchNext Match

        1. 8.Auditors' rights to informationPrevious MatchNext Match

        2. 9.Statement in directors' report as to disclosure of information to auditorsPrevious MatchNext Match

      2. Defective accountsPrevious MatchNext Match

        1. 10.Persons authorised to apply to court in connection with defective accountsPrevious MatchNext Match

        2. 11.Disclosure of tax information by Inland Revenue to facilitate application for declaration that accounts are defectivePrevious MatchNext Match

        3. 12.Power of person authorised to require documents, information and explanationsPrevious MatchNext Match

      3. Directors' reportsPrevious MatchNext Match

        1. 13.Power to specify bodies who may issue reporting standardsPrevious MatchNext Match

      4. Supervision of accounts and reportsPrevious MatchNext Match

        1. 14.Supervision of periodic accounts and reports of issuers of listed securitiesPrevious MatchNext Match

        2. 15.Application of provisions inserted by sections 11 and 12 to bodies appointed under section 14Previous MatchNext Match

      5. Bodies concerned with accounting standards etc.Previous MatchNext Match

        1. 16.Grants to bodies concerned with accounting standards etc.Previous MatchNext Match

        2. 17.Levy to pay expenses of bodies concerned with accounting standards etc.Previous MatchNext Match

        3. 18.Exemption from liabilityPrevious MatchNext Match

    3. Chapter 3 Directors' liabilitiesPrevious MatchNext Match

      1. 19.Relaxation of prohibition on provisions protecting directors etc. from liabilityPrevious MatchNext Match

      2. 20.Funding of director’s expenditure on defending proceedingsPrevious MatchNext Match

    4. Chapter 4 InvestigationsPrevious MatchNext Match

      1. 21.Power to require documents and informationPrevious MatchNext Match

      2. 22.Protection in relation to certain disclosuresPrevious MatchNext Match

      3. 23.Power to enter and remain on premisesPrevious MatchNext Match

      4. 24.Failure to comply with certain requirementsPrevious MatchNext Match

    5. Chapter 5 SupplementaryPrevious MatchNext Match

      1. 25.Minor and consequential amendmentsPrevious MatchNext Match

  3. Part 2 Community interest companiesPrevious MatchNext Match

    1. IntroductoryPrevious MatchNext Match

      1. 26.Community interest companiesPrevious MatchNext Match

      2. 27.RegulatorPrevious MatchNext Match

      3. 28.Appeal OfficerPrevious MatchNext Match

      4. 29.Official Property HolderPrevious MatchNext Match

    2. RequirementsPrevious MatchNext Match

      1. 30.Cap on distributions and interestPrevious MatchNext Match

      2. 31.Distribution of assets on winding upPrevious MatchNext Match

      3. 32.Memorandum and articlesPrevious MatchNext Match

      4. 33.NamesPrevious MatchNext Match

      5. 34.Community interest company reportsPrevious MatchNext Match

      6. 35.Community interest test and excluded companiesPrevious MatchNext Match

    3. Becoming a community interest companyPrevious MatchNext Match

      1. 36.New companiesPrevious MatchNext Match

      2. 37.Existing companies: requirementsPrevious MatchNext Match

      3. 38.Existing companies: decisions etc.Previous MatchNext Match

      4. 39.Existing companies: charitiesPrevious MatchNext Match

      5. 40.Existing companies: Scottish charitiesPrevious MatchNext Match

    4. Supervision by RegulatorPrevious MatchNext Match

      1. 41.Conditions for exercise of supervisory powersPrevious MatchNext Match

      2. 42.InvestigationPrevious MatchNext Match

      3. 43.AuditPrevious MatchNext Match

      4. 44.Civil proceedingsPrevious MatchNext Match

      5. 45.Appointment of directorPrevious MatchNext Match

      6. 46.Removal of directorPrevious MatchNext Match

      7. 47.Appointment of managerPrevious MatchNext Match

      8. 48.PropertyPrevious MatchNext Match

      9. 49.Transfer of shares etc.Previous MatchNext Match

      10. 50.Petition for winding upPrevious MatchNext Match

      11. 51.Dissolution and striking offPrevious MatchNext Match

    5. Change of statusPrevious MatchNext Match

      1. 52.Re-registrationPrevious MatchNext Match

      2. 53.Ceasing to be a community interest companyPrevious MatchNext Match

      3. 54.Becoming a charity or a Scottish charity: requirementsPrevious MatchNext Match

      4. 55.Becoming a charity or a Scottish charity: decisions etc.Previous MatchNext Match

      5. 56.Becoming an industrial and provident societyPrevious MatchNext Match

    6. SupplementaryPrevious MatchNext Match

      1. 57.FeesPrevious MatchNext Match

      2. 58.Extension of provisions about registrar etc.Previous MatchNext Match

      3. 59.InformationPrevious MatchNext Match

      4. 60.OffencesPrevious MatchNext Match

      5. 61.Orders made by RegulatorPrevious MatchNext Match

      6. 62.RegulationsPrevious MatchNext Match

      7. 63.InterpretationPrevious MatchNext Match

  4. Part 3 SupplementaryPrevious MatchNext Match

    1. 64.Repeals and revocationsPrevious MatchNext Match

    2. 65.Commencement etc.Previous MatchNext Match

    3. 66.ExtentPrevious MatchNext Match

    4. 67.Short titlePrevious MatchNext Match

  5. SCHEDULES

    1. SCHEDULE 1Previous MatchNext Match

      New Schedule 7B to the Companies Act 1985Previous MatchNext Match

      1. In the Companies Act 1985 (c. 6), after Schedule 7A...

    2. SCHEDULE 2Previous MatchNext Match

      Minor and consequential amendments relating to Part 1Previous MatchNext Match

      1. Part 1 Amendments relating to auditorsPrevious MatchNext Match

        1. Companies Act 1989 (c. 40)Previous MatchNext Match

          1. 1.The Companies Act 1989 has effect subject to the following...Previous MatchNext Match

          2. 2.In section 30(5), for “Parts I and II” substitute “...Previous MatchNext Match

          3. 3.In the following provisions, for “established” substitute “ designated ”...Previous MatchNext Match

        2. Companies (Northern Ireland) Order 1990 (S.I. 1990/593(N.I. 5))Previous MatchNext Match

          1. 4.In the Companies (Northern Ireland) Order 1990, omit Article 49...Previous MatchNext Match

      2. Part 2 Amendments relating to accounts and reportsPrevious MatchNext Match

        1. Companies Act 1985 (c. 6)Previous MatchNext Match

          1. 5.The Companies Act 1985 has effect subject to the following...Previous MatchNext Match

          2. 6.In section 249E(2)(d) (rights to information)— (a) for “section 389A(1)...Previous MatchNext Match

          3. 7.In section 732(1) and (2)(a) (prosecution by public authorities), after...Previous MatchNext Match

          4. 8.In section 733(1) (offences by body corporate), after “216(3)” insert...Previous MatchNext Match

          5. 9.In section 734(1) (criminal proceedings against unincorporated bodies)— Previous MatchNext Match

          6. 10.(1) Schedule 24 (punishment of offences) is amended as follows....Previous MatchNext Match

        2. Companies (Northern Ireland) Order 1986 (S.I. 1986/1032 (N.I. 6))Previous MatchNext Match

          1. 11.The Companies (Northern Ireland) Order 1986 has effect subject to...Previous MatchNext Match

          2. 12.In Article 680(1) and (2)(a) (prosecution by public authorities), after...Previous MatchNext Match

          3. 13.In Article 680A(1) (offences by bodies corporate), after “224(3),” insert...Previous MatchNext Match

          4. 14.In Article 680B(1) (criminal proceedings against unincorporated bodies), after “Articles”...Previous MatchNext Match

          5. 15.In Schedule 23 (punishment of offences), after the entry relating...Previous MatchNext Match

      3. Part 3 Amendments relating to investigationsPrevious MatchNext Match

        1. Companies Act 1985 (c. 6)Previous MatchNext Match

          1. 16.The Companies Act 1985 has effect subject to the following...Previous MatchNext Match

          2. 17.After section 447 insert— Information provided: evidence (1) A statement made by a person in compliance with...Previous MatchNext Match

          3. 18.For section 449 substitute— Provision for security of information obtained...Previous MatchNext Match

          4. 19.For section 451 substitute— Punishment for furnishing false information (1) A person commits an offence if in purported compliance...Previous MatchNext Match

          5. 20.(1) Section 451A (disclosure of certain information) is amended as...Previous MatchNext Match

          6. 21.In section 452— (a) for subsection (1) substitute— Previous MatchNext Match

          7. 22.In section 732 (prosecution by public authorities)— Previous MatchNext Match

          8. 23.In section 733 (offences by bodies corporate)— Previous MatchNext Match

          9. 24.In section 734(1) (criminal proceedings against unincorporated bodies), for “447...Previous MatchNext Match

          10. 25.After Schedule 15B insert— SCHEDULE 15C Specified persons Section 449...Previous MatchNext Match

          11. 26.(1) Schedule 24 (punishment of offences) is amended as follows....Previous MatchNext Match

        2. Insolvency Act 1986 (c. 45)Previous MatchNext Match

          1. 27.In section 124A(1)(a) of the Insolvency Act 1986 (petition for...Previous MatchNext Match

        3. Company Directors Disqualification Act 1986 (c. 46)Previous MatchNext Match

          1. 28.In section 8(1A)(b)(i) of the Company Directors Disqualification Act 1986...Previous MatchNext Match

        4. Companies Act 1989 (c. 40)Previous MatchNext Match

          1. 29.In the table in section 87(4) of the Companies Act...Previous MatchNext Match

        5. Criminal Justice and Police Act 2001 (c. 16)Previous MatchNext Match

          1. 30.In paragraph 17 of Schedule 2 to the Criminal Justice...Previous MatchNext Match

        6. Anti-terrorism, Crime and Security Act 2001 (c. 24)Previous MatchNext Match

          1. 31.In paragraph 24 of Schedule 4 to the Anti-terrorism, Crime...Previous MatchNext Match

    3. SCHEDULE 3Previous MatchNext Match

      Regulator of Community Interest CompaniesPrevious MatchNext Match

      1. Regulator’s terms of appointmentPrevious MatchNext Match

        1. 1.(1) The period for which a person is appointed as...Previous MatchNext Match

      2. Remuneration and pensionsPrevious MatchNext Match

        1. 2.(1) The Secretary of State may pay remuneration and travelling...Previous MatchNext Match

      3. StaffPrevious MatchNext Match

        1. 3.(1) The Regulator may, after consulting the Minister for the...Previous MatchNext Match

        2. 4.The Chief Charity Commissioner may make available to the Regulator,...Previous MatchNext Match

      4. Delegation of functionsPrevious MatchNext Match

        1. 5.Anything which the Regulator is authorised or required to do...Previous MatchNext Match

      5. FinancePrevious MatchNext Match

        1. 6.The Secretary of State may make payments to the Regulator....Previous MatchNext Match

      6. Reports and other informationPrevious MatchNext Match

        1. 7.(1) The Regulator must, in respect of each financial year,...Previous MatchNext Match

      7. AmendmentsPrevious MatchNext Match

        1. 8.In Schedule 2 to the Parliamentary Commissioner Act 1967 (c....Previous MatchNext Match

        2. 9.In Part 3 of Schedule 1 to the House of...Previous MatchNext Match

    4. SCHEDULE 4Previous MatchNext Match

      Appeal Officer for Community Interest CompaniesPrevious MatchNext Match

      1. Appeal Officer’s terms of appointmentPrevious MatchNext Match

        1. 1.(1) The Appeal Officer holds office for the period determined...Previous MatchNext Match

      2. Remuneration and pensionsPrevious MatchNext Match

        1. 2.(1) The Secretary of State may pay remuneration and travelling...Previous MatchNext Match

      3. FinancePrevious MatchNext Match

        1. 3.The Secretary of State may make payments to the Appeal...Previous MatchNext Match

      4. ProcedurePrevious MatchNext Match

        1. 4.(1) Regulations may make provision about the practice and procedure...Previous MatchNext Match

      5. AmendmentsPrevious MatchNext Match

        1. 5.In Schedule 2 to the Parliamentary Commissioner Act 1967 (c....Previous MatchNext Match

        2. 6.In Part 3 of Schedule 1 to the House of...Previous MatchNext Match

    5. SCHEDULE 5Previous MatchNext Match

      Official Property Holder for Community Interest CompaniesPrevious MatchNext Match

      1. StatusPrevious MatchNext Match

        1. 1.(1) The Official Property Holder is a corporation sole. Previous MatchNext Match

      2. Relationship with RegulatorPrevious MatchNext Match

        1. 2.The Regulator must make available to the Official Property Holder...Previous MatchNext Match

      3. Effect of vacancyPrevious MatchNext Match

        1. 3.The Regulator must appoint a member of the Regulator’s staff...Previous MatchNext Match

      4. PropertyPrevious MatchNext Match

        1. 4.(1) The Official Property Holder holds property vested in or...Previous MatchNext Match

      5. FinancePrevious MatchNext Match

        1. 5.(1) The Official Property Holder may recover his expenses in...Previous MatchNext Match

      6. ReportsPrevious MatchNext Match

        1. 6.(1) As soon as possible after the end of each...Previous MatchNext Match

    6. SCHEDULE 6Previous MatchNext Match

      Community interest companies: namesPrevious MatchNext Match

      1. Companies Act 1985 (c. 6)Previous MatchNext Match

        1. 1.The Companies Act 1985 has effect subject to the following...Previous MatchNext Match

        2. 2.(1) Section 26 (prohibition on registration of certain names) is...Previous MatchNext Match

        3. 3.In section 27(4) (alternatives of statutory designations), after paragraph (d)...Previous MatchNext Match

        4. 4.In section 30(7) (further exemptions for company exempt from using...Previous MatchNext Match

        5. 5.In section 33(1) (person who is not a public company...Previous MatchNext Match

        6. 6.After section 34 insert— Penalty for improper use of “community...Previous MatchNext Match

        7. 7.In section 43(2)(b) (re-registration of private company as public: alteration...Previous MatchNext Match

        8. 8.In section 351(1)(d) (particulars in correspondence to indicate that a...Previous MatchNext Match

        9. 9.(1) Schedule 24 (punishment of offences) is amended as follows....Previous MatchNext Match

      2. Limited Liability Partnerships Act 2000 (c. 12)Previous MatchNext Match

        1. 10.In paragraph 8(2) of the Schedule to the Limited Liability...Previous MatchNext Match

    7. SCHEDULE 7Previous MatchNext Match

      Community interest companies: investigationsPrevious MatchNext Match

      1. Power to require documents and informationPrevious MatchNext Match

        1. 1.(1) The investigator of a community interest company may require...Previous MatchNext Match

      2. Privileged informationPrevious MatchNext Match

        1. 2.(1) Nothing in paragraph 1 requires a person to produce...Previous MatchNext Match

      3. Use of information as evidencePrevious MatchNext Match

        1. 3.(1) A statement made by a person in compliance with...Previous MatchNext Match

      4. Failure to comply with requirementPrevious MatchNext Match

        1. 4.(1) This paragraph applies if a person fails to comply...Previous MatchNext Match

      5. False informationPrevious MatchNext Match

        1. 5.(1) A person commits an offence if in purported compliance...Previous MatchNext Match

    8. SCHEDULE 8Previous MatchNext Match

      Repeals and revocationsPrevious MatchNext Match

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