{
  "url": "https://openlegislation.uk/companies-act-1985-audit-exemption-regulations-1994/schedule-1/paragraph-2",
  "json_url": "https://openlegislation.uk/companies-act-1985-audit-exemption-regulations-1994/schedule-1/paragraph-2.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": "schedule/1/paragraph/2",
  "kind": "paragraph",
  "number": "2",
  "heading": null,
  "text": "In section 245 of the 1985 Act (voluntary revision of annual accounts or directors' report), in subsection (4)(b), after the words “the companys auditors” there shall be inserted the words “or reporting acountant”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "Section 245 was substituted by section 12 of the Companies Act 1989."
    }
  ],
  "outstanding_effects": [
    {
      "type": "repealed",
      "affecting": "ukpga/2011/25",
      "affecting_title": "Charities Act 2011"
    },
    {
      "type": "repealed",
      "affecting": "ukpga/2011/25",
      "affecting_title": "Charities Act 2011"
    }
  ],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1994/1935/schedule/1/paragraph/2",
    "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."
}