# The Companies Act 1985 (Audit Exemption) (Amendment) Regulations 1996

S.I. 1996/3080 · made 5 December 1996

These Regulations further amend section 249D of the Companies Act 1985, as inserted by the Companies Act 1985 (Audit Exemption) Regulations 1994 (S.I. 1994/1935), by adding to the bodies listed in section 249D(3) the Association of Accounting Technicians, the Association of International Accountants and the Chartered Institute of Management Accountants.

Made under: Companies Act 1985 (Section 257)

## Introductory text

COMPANIES
Made 5th December 1996
Laid before Parliament 10th December 1996
Coming into force 1st January 1997
The Secretary of State, in exercise of the powers conferred on him by section 257 of the Companies Act 1985 and of all other powers enabling him in that behalf, hereby makes the following Regulations:

## 1 

These Regulations may be cited as the Companies Act 1985 (Audit Exemption) (Amendment) Regulations 1996 and shall come into force on 1st January 1997.

## 2 

(1) Section 249D of the Companies Act 1985 (definition of reporting accountant) is amended as follows.
(2) In subsection (3)—
(a) omit “and” at the end of paragraph (d), and
(b) after paragraph (e) insert—
“(f) the Association of Accounting Technicians,
(g) the Association of International Accountants, and
(h) the Chartered Institute of Management Accountants.”

## Signature

John M. Taylor
Parliamentary Under-Secretary of State for Corporate and Consumer Affairs,
Department of Trade and Industry
5th December 1996

## Explanatory note

(This note is not part of the Regulations)
These Regulations further amend section 249D of the Companies Act 1985, as inserted by the Companies Act 1985 (Audit Exemption) Regulations 1994 (S.I. 1994/1935), by adding to the bodies listed in section 249D(3) the Association of Accounting Technicians, the Association of International Accountants and the Chartered Institute of Management Accountants.

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Source: https://www.legislation.gov.uk/uksi/1996/3080 (the official version)
Page: https://openlegislation.uk/companies-act-1985-audit-exemption-amendment-regulations-1996
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.