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Companies (Audit, Investigations and Community Enterprise) Act 2004

Schedule 2, Part 1 - Amendments relating to auditors

159.Paragraphs 1-3 make consequential amendments to the Companies Act 1989 to reflect the fact that:

  • section 2 inserts a new Part 3 to Schedule 11 of the 1989 Act; and

  • section 3 provides that the Secretary of State can delegate her functions to a body designated under section 46 of the 1989 Act rather than a body established under that section.

160.Paragraph 4 makes a minor amendment to the Companies (Northern Ireland) Order 1990 to bring the competition scrutiny regime in Northern Ireland (under which the Secretary of State must seek competition advice from the Office of Fair Trading when recognising professional audit supervisory and qualifying bodies) in line with the law in the rest of the UK.

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