# The Companies Act 1985 (Audit Exemption) Regulations 1994, Paragraph 3


In section 262A of the 1985 Act (index of defined expressions), the following entry shall be inserted at the appropriate place—
“
reporting accountant
section 249C(1)
”

---
Source: https://www.legislation.gov.uk/uksi/1994/1935/schedule/1/paragraph/3 (the official version)
Page: https://openlegislation.uk/companies-act-1985-audit-exemption-regulations-1994/schedule-1/paragraph-3
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.