{
  "url": "https://openlegislation.uk/companies-audit-investigations-and-community-enterprise-act-2004",
  "json_url": "https://openlegislation.uk/companies-audit-investigations-and-community-enterprise-act-2004.json",
  "id": "ukpga/2004/27",
  "title": "Companies (Audit, Investigations and Community Enterprise) Act 2004",
  "short_title": "Companies (Audit, Investigations and Community Enterprise) Act 2004",
  "long_title": "An Act to amend the law relating to company auditors and accounts, to the provision that may be made in respect of certain liabilities incurred by a company’s officers, and to company investigations; to make provision for community interest companies; and for connected purposes.",
  "citation": "2004 c. 27",
  "type": "ukpga",
  "year": "2004",
  "number": "27",
  "version": "current",
  "date": "2004-10-28",
  "revised": true,
  "valid_from": "2025-11-18",
  "extent": "E+W+S+N.I.",
  "unapplied_effects": 2,
  "provisions": [
    {
      "path": "introduction",
      "kind": "introduction",
      "number": null,
      "heading": "Introductory text",
      "url": "https://openlegislation.uk/companies-audit-investigations-and-community-enterprise-act-2004/introduction",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "part/1",
      "kind": "part",
      "number": "1",
      "heading": "Auditors, accounts, directors' liabilities and investigations",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "part/1/chapter/1",
      "kind": "chapter",
      "number": "1",
      "heading": "Auditors",
      "url": null,
      "extent": "E+W+S",
      "status": null,
      "parent": "part/1"
    },
    {
      "path": "part/1/chapter/1/crossheading/recognised-supervisory-bodies",
      "kind": "crossheading",
      "number": null,
      "heading": "Recognised supervisory bodies",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/1/chapter/1"
    },
    {
      "path": "section/1",
      "kind": "section",
      "number": "1",
      "heading": "Additional requirements for recognition of supervisory bodies",
      "url": "https://openlegislation.uk/companies-audit-investigations-and-community-enterprise-act-2004/section-1",
      "extent": null,
      "status": "repealed",
      "parent": "part/1/chapter/1/crossheading/recognised-supervisory-bodies"
    },
    {
      "path": "section/2",
      "kind": "section",
      "number": "2",
      "heading": "Arrangements to which additional requirements for recognition relate",
      "url": "https://openlegislation.uk/companies-audit-investigations-and-community-enterprise-act-2004/section-2",
      "extent": null,
      "status": "repealed",
      "parent": "part/1/chapter/1/crossheading/recognised-supervisory-bodies"
    },
    {
      "path": "part/1/chapter/1/crossheading/delegation-of-secretary-of-states-functions-in-relation-to-auditors",
      "kind": "crossheading",
      "number": null,
      "heading": "Delegation of Secretary of State’s functions in relation to auditors",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/1/chapter/1"
    },
    {
      "path": "section/3",
      "kind": "section",
      "number": "3",
      "heading": "Delegation of functions by Secretary of State to new or existing body",
      "url": "https://openlegislation.uk/companies-audit-investigations-and-community-enterprise-act-2004/section-3",
      "extent": null,
      "status": "repealed",
      "parent": "part/1/chapter/1/crossheading/delegation-of-secretary-of-states-functions-in-relation-to-auditors"
    },
    {
      "path": "section/4",
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      "number": "4",
      "heading": "Circumstances in which Secretary of State may delegate functions to existing body",
      "url": "https://openlegislation.uk/companies-audit-investigations-and-community-enterprise-act-2004/section-4",
      "extent": null,
      "status": "repealed",
      "parent": "part/1/chapter/1/crossheading/delegation-of-secretary-of-states-functions-in-relation-to-auditors"
    },
    {
      "path": "section/5",
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      "number": "5",
      "heading": "Supplementary provisions about delegation orders",
      "url": "https://openlegislation.uk/companies-audit-investigations-and-community-enterprise-act-2004/section-5",
      "extent": null,
      "status": "repealed",
      "parent": "part/1/chapter/1/crossheading/delegation-of-secretary-of-states-functions-in-relation-to-auditors"
    },
    {
      "path": "part/1/chapter/1/crossheading/auditors-qualifications",
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      "heading": "Auditors' qualifications",
      "url": null,
      "extent": null,
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    },
    {
      "path": "section/6",
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      "number": "6",
      "heading": "Approval of overseas qualifications for auditors",
      "url": "https://openlegislation.uk/companies-audit-investigations-and-community-enterprise-act-2004/section-6",
      "extent": null,
      "status": "repealed",
      "parent": "part/1/chapter/1/crossheading/auditors-qualifications"
    },
    {
      "path": "part/1/chapter/1/crossheading/services-provided-by-auditors",
      "kind": "crossheading",
      "number": null,
      "heading": "Services provided by auditors",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/1/chapter/1"
    },
    {
      "path": "section/7",
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      "number": "7",
      "heading": "Disclosure of services provided by auditors and related remuneration",
      "url": "https://openlegislation.uk/companies-audit-investigations-and-community-enterprise-act-2004/section-7",
      "extent": null,
      "status": "repealed",
      "parent": "part/1/chapter/1/crossheading/services-provided-by-auditors"
    },
    {
      "path": "part/1/chapter/2",
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      "number": "2",
      "heading": "Accounts and reports",
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      "extent": null,
      "status": null,
      "parent": "part/1"
    },
    {
      "path": "part/1/chapter/2/crossheading/auditing-of-accounts",
      "kind": "crossheading",
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      "heading": "Auditing of accounts",
      "url": null,
      "extent": "E+W+S",
      "status": null,
      "parent": "part/1/chapter/2"
    },
    {
      "path": "section/8",
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      "heading": "Auditors' rights to information",
      "url": "https://openlegislation.uk/companies-audit-investigations-and-community-enterprise-act-2004/section-8",
      "extent": null,
      "status": "repealed",
      "parent": "part/1/chapter/2/crossheading/auditing-of-accounts"
    },
    {
      "path": "section/9",
      "kind": "section",
      "number": "9",
      "heading": "Statement in directors' report as to disclosure of information to auditors",
      "url": "https://openlegislation.uk/companies-audit-investigations-and-community-enterprise-act-2004/section-9",
      "extent": null,
      "status": "repealed",
      "parent": "part/1/chapter/2/crossheading/auditing-of-accounts"
    },
    {
      "path": "part/1/chapter/2/crossheading/defective-accounts",
      "kind": "crossheading",
      "number": null,
      "heading": "Defective accounts",
      "url": null,
      "extent": "E+W+S",
      "status": null,
      "parent": "part/1/chapter/2"
    },
    {
      "path": "section/10",
      "kind": "section",
      "number": "10",
      "heading": "Persons authorised to apply to court in connection with defective accounts",
      "url": "https://openlegislation.uk/companies-audit-investigations-and-community-enterprise-act-2004/section-10",
      "extent": null,
      "status": "repealed",
      "parent": "part/1/chapter/2/crossheading/defective-accounts"
    },
    {
      "path": "section/11",
      "kind": "section",
      "number": "11",
      "heading": "Disclosure of tax information by Inland Revenue to facilitate application for declaration that accounts are defective",
      "url": "https://openlegislation.uk/companies-audit-investigations-and-community-enterprise-act-2004/section-11",
      "extent": "E+W+S",
      "status": "repealed",
      "parent": "part/1/chapter/2/crossheading/defective-accounts"
    },
    {
      "path": "section/12",
      "kind": "section",
      "number": "12",
      "heading": "Power of person authorised to require documents, information and explanations",
      "url": "https://openlegislation.uk/companies-audit-investigations-and-community-enterprise-act-2004/section-12",
      "extent": "E+W+S",
      "status": "repealed",
      "parent": "part/1/chapter/2/crossheading/defective-accounts"
    },
    {
      "path": "part/1/chapter/2/crossheading/directors-reports",
      "kind": "crossheading",
      "number": null,
      "heading": "Directors' reports",
      "url": null,
      "extent": "E+W+S",
      "status": null,
      "parent": "part/1/chapter/2"
    },
    {
      "path": "section/13",
      "kind": "section",
      "number": "13",
      "heading": "Power to specify bodies who may issue reporting standards",
      "url": "https://openlegislation.uk/companies-audit-investigations-and-community-enterprise-act-2004/section-13",
      "extent": "E+W+S",
      "status": "repealed",
      "parent": "part/1/chapter/2/crossheading/directors-reports"
    },
    {
      "path": "part/1/chapter/2/crossheading/supervision-of-accounts-and-reports",
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      "number": null,
      "heading": "Supervision of accounts and reports",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/1/chapter/2"
    },
    {
      "path": "section/14",
      "kind": "section",
      "number": "14",
      "heading": "Supervision of periodic accounts and reports of issuers of listed securities",
      "url": "https://openlegislation.uk/companies-audit-investigations-and-community-enterprise-act-2004/section-14",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/1/chapter/2/crossheading/supervision-of-accounts-and-reports"
    },
    {
      "path": "section/15",
      "kind": "section",
      "number": "15",
      "heading": "Application of sections 15A to 15E",
      "url": "https://openlegislation.uk/companies-audit-investigations-and-community-enterprise-act-2004/section-15",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/1/chapter/2/crossheading/supervision-of-accounts-and-reports"
    },
    {
      "path": "section/15A",
      "kind": "section",
      "number": "15A",
      "heading": "Disclosure of information by tax authorities",
      "url": "https://openlegislation.uk/companies-audit-investigations-and-community-enterprise-act-2004/section-15A",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/1/chapter/2/crossheading/supervision-of-accounts-and-reports"
    },
    {
      "path": "section/15B",
      "kind": "section",
      "number": "15B",
      "heading": "Power of prescribed body to require documents, information and explanations",
      "url": "https://openlegislation.uk/companies-audit-investigations-and-community-enterprise-act-2004/section-15B",
      "extent": null,
      "status": null,
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    },
    {
      "path": "section/15C",
      "kind": "section",
      "number": "15C",
      "heading": "Restrictions on disclosure of information obtained under compulsory powers",
      "url": "https://openlegislation.uk/companies-audit-investigations-and-community-enterprise-act-2004/section-15C",
      "extent": null,
      "status": null,
      "parent": "part/1/chapter/2/crossheading/supervision-of-accounts-and-reports"
    },
    {
      "path": "section/15D",
      "kind": "section",
      "number": "15D",
      "heading": "Permitted disclosure of information obtained under compulsory powers",
      "url": "https://openlegislation.uk/companies-audit-investigations-and-community-enterprise-act-2004/section-15D",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/1/chapter/2/crossheading/supervision-of-accounts-and-reports"
    },
    {
      "path": "section/15E",
      "kind": "section",
      "number": "15E",
      "heading": "Power to amend categories of permitted disclosure",
      "url": "https://openlegislation.uk/companies-audit-investigations-and-community-enterprise-act-2004/section-15E",
      "extent": null,
      "status": null,
      "parent": "part/1/chapter/2/crossheading/supervision-of-accounts-and-reports"
    },
    {
      "path": "part/1/chapter/2/crossheading/bodies-concerned-with-accounting-standards-etc",
      "kind": "crossheading",
      "number": null,
      "heading": "Bodies concerned with accounting standards etc.",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/1/chapter/2"
    },
    {
      "path": "section/16",
      "kind": "section",
      "number": "16",
      "heading": "Grants to bodies concerned with accounting standards etc.",
      "url": "https://openlegislation.uk/companies-audit-investigations-and-community-enterprise-act-2004/section-16",
      "extent": "E+W+S",
      "status": null,
      "parent": "part/1/chapter/2/crossheading/bodies-concerned-with-accounting-standards-etc"
    },
    {
      "path": "section/17",
      "kind": "section",
      "number": "17",
      "heading": "Levy to pay expenses of bodies concerned with accounting standards etc.",
      "url": "https://openlegislation.uk/companies-audit-investigations-and-community-enterprise-act-2004/section-17",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/1/chapter/2/crossheading/bodies-concerned-with-accounting-standards-etc"
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    {
      "path": "section/18",
      "kind": "section",
      "number": "18",
      "heading": "Exemption from liability",
      "url": "https://openlegislation.uk/companies-audit-investigations-and-community-enterprise-act-2004/section-18",
      "extent": "E+W+S",
      "status": "repealed",
      "parent": "part/1/chapter/2/crossheading/bodies-concerned-with-accounting-standards-etc"
    },
    {
      "path": "section/18A",
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      "number": "18A",
      "heading": "Power to confer exemption from liability",
      "url": "https://openlegislation.uk/companies-audit-investigations-and-community-enterprise-act-2004/section-18A",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/1/chapter/2/crossheading/bodies-concerned-with-accounting-standards-etc"
    },
    {
      "path": "part/1/chapter/3",
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      "heading": "Directors' liabilities",
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      "status": null,
      "parent": "part/1"
    },
    {
      "path": "section/19",
      "kind": "section",
      "number": "...",
      "heading": "Relaxation of prohibition on provisions protecting directors etc. from liability",
      "url": "https://openlegislation.uk/companies-audit-investigations-and-community-enterprise-act-2004/section-19",
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    {
      "path": "section/20",
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      "number": "20",
      "heading": "Funding of director’s expenditure on defending proceedings",
      "url": "https://openlegislation.uk/companies-audit-investigations-and-community-enterprise-act-2004/section-20",
      "extent": null,
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    {
      "path": "part/1/chapter/4",
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      "heading": "Investigations",
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      "status": null,
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    {
      "path": "section/21",
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      "heading": "Power to require documents and information",
      "url": "https://openlegislation.uk/companies-audit-investigations-and-community-enterprise-act-2004/section-21",
      "extent": null,
      "status": null,
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    },
    {
      "path": "section/22",
      "kind": "section",
      "number": "22",
      "heading": "Protection in relation to certain disclosures",
      "url": "https://openlegislation.uk/companies-audit-investigations-and-community-enterprise-act-2004/section-22",
      "extent": null,
      "status": null,
      "parent": "part/1/chapter/4"
    },
    {
      "path": "section/23",
      "kind": "section",
      "number": "23",
      "heading": "Power to enter and remain on premises",
      "url": "https://openlegislation.uk/companies-audit-investigations-and-community-enterprise-act-2004/section-23",
      "extent": null,
      "status": null,
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    },
    {
      "path": "section/24",
      "kind": "section",
      "number": "24",
      "heading": "Failure to comply with certain requirements",
      "url": "https://openlegislation.uk/companies-audit-investigations-and-community-enterprise-act-2004/section-24",
      "extent": null,
      "status": null,
      "parent": "part/1/chapter/4"
    },
    {
      "path": "part/1/chapter/5",
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      "heading": "Supplementary",
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      "status": null,
      "parent": "part/1"
    },
    {
      "path": "section/25",
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      "number": "25",
      "heading": "Minor and consequential amendments",
      "url": "https://openlegislation.uk/companies-audit-investigations-and-community-enterprise-act-2004/section-25",
      "extent": null,
      "status": null,
      "parent": "part/1/chapter/5"
    },
    {
      "path": "part/2",
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      "number": "2",
      "heading": "Community interest companies",
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      "extent": "E+W+S",
      "status": null,
      "parent": null
    },
    {
      "path": "part/2/crossheading/introductory",
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      "heading": "Introductory",
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      "extent": null,
      "status": null,
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    },
    {
      "path": "section/26",
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      "number": "26",
      "heading": "Community interest companies",
      "url": "https://openlegislation.uk/companies-audit-investigations-and-community-enterprise-act-2004/section-26",
      "extent": null,
      "status": null,
      "parent": "part/2/crossheading/introductory"
    },
    {
      "path": "section/27",
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      "number": "27",
      "heading": "Regulator",
      "url": "https://openlegislation.uk/companies-audit-investigations-and-community-enterprise-act-2004/section-27",
      "extent": null,
      "status": null,
      "parent": "part/2/crossheading/introductory"
    },
    {
      "path": "section/28",
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      "number": "28",
      "heading": "Appeal Officer",
      "url": "https://openlegislation.uk/companies-audit-investigations-and-community-enterprise-act-2004/section-28",
      "extent": null,
      "status": null,
      "parent": "part/2/crossheading/introductory"
    },
    {
      "path": "section/29",
      "kind": "section",
      "number": "29",
      "heading": "Official Property Holder",
      "url": "https://openlegislation.uk/companies-audit-investigations-and-community-enterprise-act-2004/section-29",
      "extent": null,
      "status": null,
      "parent": "part/2/crossheading/introductory"
    },
    {
      "path": "part/2/crossheading/requirements",
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      "heading": "Requirements",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/2"
    },
    {
      "path": "section/30",
      "kind": "section",
      "number": "30",
      "heading": "Cap on distributions and interest",
      "url": "https://openlegislation.uk/companies-audit-investigations-and-community-enterprise-act-2004/section-30",
      "extent": null,
      "status": null,
      "parent": "part/2/crossheading/requirements"
    },
    {
      "path": "section/31",
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      "number": "31",
      "heading": "Distribution of assets on winding up",
      "url": "https://openlegislation.uk/companies-audit-investigations-and-community-enterprise-act-2004/section-31",
      "extent": null,
      "status": null,
      "parent": "part/2/crossheading/requirements"
    },
    {
      "path": "section/32",
      "kind": "section",
      "number": "32",
      "heading": "Articles of association",
      "url": "https://openlegislation.uk/companies-audit-investigations-and-community-enterprise-act-2004/section-32",
      "extent": "E+W+S",
      "status": null,
      "parent": "part/2/crossheading/requirements"
    },
    {
      "path": "section/33",
      "kind": "section",
      "number": "33",
      "heading": "Names",
      "url": "https://openlegislation.uk/companies-audit-investigations-and-community-enterprise-act-2004/section-33",
      "extent": "E+W+S",
      "status": null,
      "parent": "part/2/crossheading/requirements"
    },
    {
      "path": "section/34",
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      "number": "34",
      "heading": "Community interest company reports",
      "url": "https://openlegislation.uk/companies-audit-investigations-and-community-enterprise-act-2004/section-34",
      "extent": "E+W+S",
      "status": null,
      "parent": "part/2/crossheading/requirements"
    },
    {
      "path": "section/35",
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      "number": "35",
      "heading": "Community interest test and excluded companies",
      "url": "https://openlegislation.uk/companies-audit-investigations-and-community-enterprise-act-2004/section-35",
      "extent": "E+W+S",
      "status": null,
      "parent": "part/2/crossheading/requirements"
    },
    {
      "path": "part/2/crossheading/becoming-a-community-interest-company",
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      "heading": "Becoming a community interest company",
      "url": null,
      "extent": "E+W+S",
      "status": null,
      "parent": "part/2"
    },
    {
      "path": "section/36",
      "kind": "section",
      "number": "36",
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