{
  "url": "https://openlegislation.uk/companies-act-1989/schedule-13/paragraph-10",
  "json_url": "https://openlegislation.uk/companies-act-1989/schedule-13/paragraph-10.json",
  "legislation": "ukpga/1989/40",
  "legislation_title": "Companies Act 1989",
  "legislation_url": "https://openlegislation.uk/companies-act-1989",
  "path": "schedule/13/paragraph/10",
  "kind": "paragraph",
  "number": "10",
  "heading": null,
  "text": "(1) The body shall at least once in each year for which the delegation order is in force make a report to the Secretary of State on the discharge of the functions transferred to it and on such other matters as the Secretary of State may by order require.\n(2) The Secretary of State shall lay before Parliament copies of each report received by him under this paragraph.\n(2A) The following provisions of this paragraph apply as follows—\n(a) sub-paragraphs (3) and (4) apply only where the body is established by the order, and\n(b) sub-paragraphs (5) and (6) apply only where the body is an existing body.\n(3) The Secretary of State may, with the consent of the Treasury, give directions to the body with respect to its accounts and the audit of its accounts and it is the duty of the body to comply with the directions.\n(4) A person shall not be appointed auditor of the body unless he is eligible for appointment as a company auditor under section 25.\n(5) Unless the body is a company to which section 226 of the Companies Act 1985 (duty to prepare individual company accounts) applies—\n(a) the Secretary of State may, with the consent of the Treasury, give directions to the body with respect to its accounts and the audit of its accounts, and\n(b) it is the duty of the body to comply with the directions.\n(6) Whether or not the body is a company to which section 226 of the Companies Act 1985 applies—\n(a) the Secretary of State may give directions to the body providing that any provisions of that Act specified in the directions are to apply to the body, with or without any modifications so specified, and\n(b) it is the duty of the body to comply with the directions.",
  "extent": "E+W+S",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Sch. 13 para. 10(2A) inserted (1.1.2005) by Companies (Audit, Investigations and Community Enterprise) Act 2004 (c. 27), ss. 5(3)(a), 65; S.I. 2004/3322, art. 2(1), Sch. 1"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "Sch. 13 para. 10(5)(6) inserted (1.1.2005) by Companies (Audit, Investigations and Community Enterprise) Act 2004 (c. 27), ss. 5(3)(b), 65; S.I. 2004/3322, art. 2(1), Sch. 1"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/1989/40/schedule/13/paragraph/10",
    "retrieved_at": "2026-10-29T09:45:50.516840+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."
}