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The Companies Act 1985 (Audit Exemption) Regulations 1994
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3. The following regulation shall be inserted after Regulation 14—
“Companies exempt from audit by virtue of section 249A of Companies Act 1985
14A.—(1) Where a company is exempt by virtue of section 249A(1)
of the Act from the provisions of Part VII of the Act relating to the audit of accounts, these Regulations shall have effect as if any reference to an auditors report, or to the making of such a report, were omitted.
(2) Where a company is exempt by virtue of section 249A(2)
of the Act from the provisions of Part VII of the Act relating to the audit of accounts, regulations 10 to 13 shall have effect asif—
(a)references to the auditors report on any accounts were references to the report made for the purposes of section 249A(2) in respect of those accounts, and
(b)references to the auditors report on a revised directors report were omitted.”
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