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- Original (As enacted)
Companies (Audit, Investigations and Community Enterprise) Act 2004 is up to date with all changes known to be in force on or before 14 December 2024. There are changes that may be brought into force at a future date.
Revised legislation carried on this site may not be fully up to date. Changes and effects are recorded by our editorial team in lists which can be found in the ‘Changes to Legislation’ area. Where those effects have yet to be applied to the text of the legislation by the editorial team they are also listed alongside the affected provisions when you open the content using the Table of Contents below.
Part 1 Auditors, accounts, directors' liabilities and investigations
Chapter 2 Accounts and reports
Supervision of accounts and reports
14.Supervision of periodic accounts and reports of issuers of listed securities
15B.Power of prescribed body to require documents, information and explanations
15C.Restrictions on disclosure of information obtained under compulsory powers
15D.Permitted disclosure of information obtained under compulsory powers
Part 2 Community interest companies
Becoming a community interest company
36A.Formation as community interest company: decision on eligibility
36B.Formation as community interest company: implementation of decision on eligibility
37A.Becoming a community interest company: application to court to cancel resolutions
37B.Becoming a community interest company: notice to registrar of court application or order
37C.Becoming a community interest company: application and accompanying documents
38.Becoming a community interest company: decision by Regulator
38A.Becoming a community interest company: implementation of decision on eligibility
40.Becoming a community interest company: Scottish charities
40A.Becoming a community interest company: Northern Ireland charities
54.Ceasing to be a community interest company and becoming a charity
54A.Ceasing to be a community interest company and becoming a charity: application to court to cancel resolutions
54B.Ceasing to be a community interest company and becoming a charity: notice to registrar of court application or order
54C.Ceasing to be a community interest company and becoming a charity: application and accompanying documents
55.Ceasing to be a community interest company and becoming a charity: decision by Regulator
55A.Ceasing to be a community interest company and becoming a charity : consequences of Regulator’s decision
SCHEDULES
Minor and consequential amendments relating to Part 1
Part 2 Amendments relating to accounts and reports
5.The Companies Act 1985 has effect subject to the following...
6.In section 249E(2)(d) (rights to information)— (a) for “section 389A(1)...
7.In section 732(1) and (2)(a) (prosecution by public authorities), after...
8.In section 733(1) (offences by body corporate), after “216(3)” insert...
9.In section 734(1) (criminal proceedings against unincorporated bodies)—
10.(1) Schedule 24 (punishment of offences) is amended as follows....
Companies (Northern Ireland) Order 1986 (S.I. 1986/1032 (N.I. 6))
Part 3 Amendments relating to investigations
16.The Companies Act 1985 has effect subject to the following...
17.After section 447 insert— Information provided: evidence (1) A statement made by a person in compliance with...
18.For section 449 substitute— Provision for security of information obtained...
19.For section 451 substitute— Punishment for furnishing false information (1) A person commits an offence if in purported compliance...
20.(1) Section 451A (disclosure of certain information) is amended as...
24.In section 734(1) (criminal proceedings against unincorporated bodies), for “447...
25.After Schedule 15B insert— SCHEDULE 15C Specified persons Section 449...
26.(1) Schedule 24 (punishment of offences) is amended as follows....
Regulator of Community Interest Companies
Appeal Officer for Community Interest Companies
Official Property Holder for Community Interest Companies
Community interest companies: names
1.The Companies Act 1985 has effect subject to the following...
2.(1) Section 26 (prohibition on registration of certain names) is...
3.In section 27(4) (alternatives of statutory designations), after paragraph (d)...
4.In section 30(7) (further exemptions for company exempt from using...
6.After section 34 insert— Penalty for improper use of “community...
7.In section 43(2)(b) (re-registration of private company as public: alteration...
9.(1) Schedule 24 (punishment of offences) is amended as follows....
Community interest companies: investigations
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