# The Companies Act 1985 (Audit Exemption) Regulations 1994, Paragraph 2


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”.

---
Source: https://www.legislation.gov.uk/uksi/1994/1935/schedule/1/paragraph/2 (the official version)
Page: https://openlegislation.uk/companies-act-1985-audit-exemption-regulations-1994/schedule-1/paragraph-2
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.