Search Legislation

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

Status:

This is the original version (as it was originally made).

  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

Back to top

Options/Help

Print Options

Close

Legislation is available in different versions:

Latest Available (revised):The latest available updated version of the legislation incorporating changes made by subsequent legislation and applied by our editorial team. Changes we have not yet applied to the text, can be found in the ‘Changes to Legislation’ area.

Original (As Enacted or Made): The original version of the legislation as it stood when it was enacted or made. No changes have been applied to the text.

Close

Opening Options

Different options to open legislation in order to view more content on screen at once

Close

Explanatory Memorandum

Explanatory Memorandum sets out a brief statement of the purpose of a Statutory Instrument and provides information about its policy objective and policy implications. They aim to make the Statutory Instrument accessible to readers who are not legally qualified and accompany any Statutory Instrument or Draft Statutory Instrument laid before Parliament from June 2004 onwards.

Close

More Resources

Access essential accompanying documents and information for this legislation item from this tab. Dependent on the legislation item being viewed this may include:

  • the original print PDF of the as enacted version that was used for the print copy
  • lists of changes made by and/or affecting this legislation item
  • confers power and blanket amendment details
  • all formats of all associated documents
  • correction slips
  • links to related legislation and further information resources
Close

More Resources

Use this menu to access essential accompanying documents and information for this legislation item. Dependent on the legislation item being viewed this may include:

  • the original print PDF of the as made version that was used for the print copy
  • correction slips

Click 'View More' or select 'More Resources' tab for additional information including:

  • lists of changes made by and/or affecting this legislation item
  • confers power and blanket amendment details
  • all formats of all associated documents
  • links to related legislation and further information resources