The Companies Act 1985 (Accounts of Small and Medium-Sized Enterprises and Audit Exemption) (Amendment) Regulations 2004
1Citation, commencement and interpretation
2Accounts of small and medium-sized companies
3Accounts of small and medium-sized groups
4Audit Exemption
5Cases where exemption from audit not available
6The reporting accountant
7Transitional provisions

2004 No. 16

COMPANIES

The Companies Act 1985 (Accounts of Small and Medium-Sized Enterprises and Audit Exemption) (Amendment) Regulations 2004

Made

Laid

Coming into force

The Secretary of State, in exercise of the powers conferred on her by section 257 of the Companies Act 19851, hereby makes the following Regulations: