{
  "url": "https://openlegislation.uk/companies-act-1985-audit-exemption-regulations-1994/schedule-1/paragraph-5",
  "json_url": "https://openlegislation.uk/companies-act-1985-audit-exemption-regulations-1994/schedule-1/paragraph-5.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/5",
  "kind": "paragraph",
  "number": "5",
  "heading": null,
  "text": "In Schedule 8 to the 1985 Act, after paragraph 25 there shall be inserted the following paragraph—\n“Other companies exempt from audit\n25A Paragraph 24 above does not apply where the company is exempt by virtue of section 249A (certain categories of small companies) from the obligation to appoint auditors.”",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "Schedule 8 was substituted by section 13(2) of the Companies Act 1989 and amended by S.I. 1992/2452."
    }
  ],
  "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      "type": "repealed",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      "type": "repealed",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/5",
    "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."
}