{
  "url": "https://openlegislation.uk/companies-act-1985-audit-exemption-regulations-1994/regulation-6",
  "json_url": "https://openlegislation.uk/companies-act-1985-audit-exemption-regulations-1994/regulation-6.json",
  "legislation": "uksi/1994/1935",
  "legislation_title": "The Companies Act 1985 (Audit Exemption) Regulations 1994",
  "legislation_url": "https://openlegislation.uk/companies-act-1985-audit-exemption-regulations-1994",
  "path": "regulation/6",
  "kind": "regulation",
  "number": "6",
  "heading": "Application and transitional provisions",
  "text": "(1) Subject to paragraphs (2) to (4) below, the provisions of these Regulations shall apply to any annual accounts of a company which are approved by the board of directors on or after the day on which these Regulations come into force (“the commencement date”).\n(2) Where—\n(a) the accounts for a financial year which has ended have not been approved by the board of directors before the commencement date, or\n(b) the financial year to which any accounts relate ends less than one month after the commencement date,\nthe provisions of these Regulations do not apply unless a copy of those accounts is delivered to the registrar before the end of the period allowed for laying and delivering them.\n(3) In any case falling within paragraph (2)\nabove, any member or members holding not less in the aggregate than 10 per cent in nominal value of the company’s issued share capital or any class of it or, if the company does not have a share capital, not less than 10 per cent in number of the members of the ompany, may by notice in writing deposited at the registered office of the company before the end of the period of one month beginning with the commencement date require that the company obtains an audit of its accounts for the financial year in question.\n(4) Where a notice is deposited under paragraph (3)\nabove, the company shall not be exempt from the provisions of Part VII of the 1985 Act relating to the audit of accounts in respect of the financial year to which the notice relates.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [
    {
      "type": "amended",
      "affecting": "uksi/1994/2879",
      "affecting_title": "The Companies Act 1985 (Audit Exemption) (Amendment) Regulations 1994"
    },
    {
      "type": "replaced (by para (2))",
      "affecting": "uksi/1994/2879",
      "affecting_title": "The Companies Act 1985 (Audit Exemption) (Amendment) Regulations 1994"
    }
  ],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1994/1935/regulation/6",
    "retrieved_at": "2026-10-29T13:28:54.669067+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}