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The Companies Act 1985 (Audit Exemption) Regulations 1994
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1.—(1) Section 240 of the 1985 Act(1)(requirements in connection with publication of accounts) shall be amended as follows.
(2) At the end of subsection (1) there shall be added the words “or, as the case may be, the relevant report made for the purposes of section 249A(2)”.
(3) In subsection (3)—
(a)in paragraph (c), after the word “year” there shall be inserted the words “and, if no such report has been made, whether the companys reporting accountant has made a report for the purposes of section 249A(2) on the statutory accounts for any such financial year”,
(b)in paragraph (d), before the word “report” there shall be inserted the word “auditors” and at the end of that paragraph there shall be added the words “or whether any report made for the purposes of section 249A(2) was qualified”, and
(c)at the end of the subsection there shall be added the words “or any report made for the purposes of section 249A(2)”.
(1)
Section 240 was substituted by section 10 of the Companies Act 1989.
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