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The Companies Act 1985 (Operating and Financial Review and Directors' Report etc.) Regulations 2005

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  1. Introductory Text

  2. PART 1 General

    1. 1.Citation, commencement and interpretation

  3. PART 2 Directors' report

    1. 2.Duty to prepare directors' report

    2. 3.Auditors' report on directors' report

    3. 4.Special provision for small companies

    4. 5.Special provision for medium-sized companies

    5. 6.Cases in which special provisions for small and medium-sized companies do not apply

    6. 7.Amendments to Schedule 7

  4. PART 3 Operating and financial reviews

    1. 8.Duty to prepare operating and financial review

    2. 9.Objective and contents of operating and financial review

    3. 10.Auditors' reports on operating and financial reviews

    4. 11.Reporting standards for operating and financial reviews

  5. PART 4 Summary financial statements

    1. 12.Summary financial statements

    2. 13.Transitional provision

  6. PART 5 Revision of defective reports and reviews

    1. 14.Voluntary revision of defective reports and reviews

    2. 15.Secretary of State’s notice in respect of reports and reviews

    3. 16.Application to court in respect of defective reports and reviews

    4. 17.Persons authorised to apply to court in connection with defective reports and reviews

    5. 18.Power of person authorised to require documents, information and explanations

  7. PART 6 Minor and consequential amendments

    1. 19.The Schedule to these Regulations makes minor and consequential amendments....

  8. Signature

    1. SCHEDULE

      MINOR AND CONSEQUENTIAL AMENDMENTS

      1. 1.The following minor and consequential amendments to the 1985 Act...

      2. 2.In subsection (1A) of section 238 (persons entitled to receive...

      3. 3.In subsection (1) of section 239 (right to demand copies...

      4. 4.In subsection (1) of section 241 (accounts and reports to...

      5. 5.In subsection (1) of section 242 (accounts and reports to...

      6. 6.In subsection (1) of section 245F (power of person authorised...

      7. 7.In the Table in section 262A (defined expressions), at the...

      8. 8.In Schedule 24 (table of punishment of offences under the...

  9. Explanatory Note

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