# The Companies Act 1985 (Miscellaneous Accounting Amendments) Regulations 1996, Regulation 6: Amendment of section 237


In section 237 of the 1985 Act (duties of auditors) after subsection (4) insert—
“(4A) If the directors of the company have taken advantage of the exemption conferred by section 248 (exemption for small and medium-sized groups from the need to prepare group accounts) and in the auditors' opinion they were not entitled so to do, the auditors shall state that fact in their report.”

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Source: https://www.legislation.gov.uk/uksi/1996/189/regulation/6 (the official version)
Page: https://openlegislation.uk/companies-act-1985-miscellaneous-accounting-amendments-regulations-1996/regulation-6
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.