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Companies (Audit, Investigations and Community Enterprise) Act 2004

2004 CHAPTER 27

CONTENTS

Go to Preamble

  1. Part 1

    Auditors, accounts, directors' liabilities and investigations

    1. Chapter 1

      Auditors

      1. Recognised supervisory bodies

        1. 1. Additional requirements for recognition of supervisory bodies

        2. 2. Arrangements to which additional requirements for recognition relate

      2. Delegation of Secretary of State’s functions in relation to auditors

        1. 3. Delegation of functions by Secretary of State to new or existing body

        2. 4. Circumstances in which Secretary of State may delegate functions to existing body

        3. 5. Supplementary provisions about delegation orders

      3. Auditors' qualifications

        1. 6. Approval of overseas qualifications for auditors

      4. Services provided by auditors

        1. 7. Disclosure of services provided by auditors and related remuneration

    2. Chapter 2

      Accounts and reports

      1. Auditing of accounts

        1. 8. Auditors' rights to information

        2. 9. Statement in directors' report as to disclosure of information to auditors

      2. Defective accounts

        1. 10. Persons authorised to apply to court in connection with defective accounts

        2. 11. Disclosure of tax information by Inland Revenue to facilitate application for declaration that accounts are defective

        3. 12. Power of person authorised to require documents, information and explanations

      3. Directors' reports

        1. 13. Power to specify bodies who may issue reporting standards

      4. Supervision of accounts and reports

        1. 14. Supervision of periodic accounts and reports of issuers of listed securities

        2. 15. Application of provisions inserted by sections 11 and 12 to bodies appointed under section 14

      5. Bodies concerned with accounting standards etc.

        1. 16. Grants to bodies concerned with accounting standards etc.

        2. 17. Levy to pay expenses of bodies concerned with accounting standards etc.

        3. 18. Exemption from liability

    3. Chapter 3

      Directors' liabilities

      1. 19. Relaxation of prohibition on provisions protecting directors etc. from liability

      2. 20. Funding of director’s expenditure on defending proceedings

    4. Chapter 4

      Investigations

      1. 21. Power to require documents and information

      2. 22. Protection in relation to certain disclosures

      3. 23. Power to enter and remain on premises

      4. 24. Failure to comply with certain requirements

    5. Chapter 5

      Supplementary

      1. 25. Minor and consequential amendments

  2. Part 2

    Community interest companies

    1. Introductory

      1. 26. Community interest companies

      2. 27. Regulator

      3. 28. Appeal Officer

      4. 29. Official Property Holder

    2. Requirements

      1. 30. Cap on distributions and interest

      2. 31. Distribution of assets on winding up

      3. 32. Memorandum and articles

      4. 33. Names

      5. 34. Community interest company reports

      6. 35. Community interest test and excluded companies

    3. Becoming a community interest company

      1. 36. New companies

      2. 37. Existing companies: requirements

      3. 38. Existing companies: decisions etc.

      4. 39. Existing companies: charities

      5. 40. Existing companies: Scottish charities

    4. Supervision by Regulator

      1. 41. Conditions for exercise of supervisory powers

      2. 42. Investigation

      3. 43. Audit

      4. 44. Civil proceedings

      5. 45. Appointment of director

      6. 46. Removal of director

      7. 47. Appointment of manager

      8. 48. Property

      9. 49. Transfer of shares etc.

      10. 50. Petition for winding up

      11. 51. Dissolution and striking off

    5. Change of status

      1. 52. Re-registration

      2. 53. Ceasing to be a community interest company

      3. 54. Becoming a charity or a Scottish charity: requirements

      4. 55. Becoming a charity or a Scottish charity: decisions etc.

      5. 56. Becoming an industrial and provident society

    6. Supplementary

      1. 57. Fees

      2. 58. Extension of provisions about registrar etc.

      3. 59. Information

      4. 60. Offences

      5. 61. Orders made by Regulator

      6. 62. Regulations

      7. 63. Interpretation

  3. Part 3

    Supplementary

    1. 64. Repeals and revocations

    2. 65. Commencement etc.

    3. 66. Extent

    4. 67. Short title

    1. Schedule 1

      New Schedule 7B to the Companies Act 1985

    2. Schedule 2

      Minor and consequential amendments relating to Part 1

      1. Part 1

        Amendments relating to auditors

      2. Part 2

        Amendments relating to accounts and reports

      3. Part 3

        Amendments relating to investigations

    3. Schedule 3

      Regulator of Community Interest Companies

    4. Schedule 4

      Appeal Officer for Community Interest Companies

    5. Schedule 5

      Official Property Holder for Community Interest Companies

    6. Schedule 6

      Community interest companies: names

    7. Schedule 7

      Community interest companies: investigations

    8. Schedule 8

      Repeals and revocations

An Act to amend the law relating to company auditors and accounts, to the provision that may be made in respect of certain liabilities incurred by a company’s officers, and to company investigations; to make provision for community interest companies; and for connected purposes.

[28th October 2004]

Be it enacted by the Queen’s most Excellent Majesty, by and with the advice and consent of the Lords Spiritual and Temporal, and Commons, in this present Parliament assembled, and by the authority of the same, as follows:—

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