{
  "url": "https://openlegislation.uk/companies-defective-accounts-authorised-person-order-2005/introduction",
  "json_url": "https://openlegislation.uk/companies-defective-accounts-authorised-person-order-2005/introduction.json",
  "legislation": "uksi/2005/699",
  "legislation_title": "The Companies (Defective Accounts) (Authorised Person) Order 2005",
  "legislation_url": "https://openlegislation.uk/companies-defective-accounts-authorised-person-order-2005",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "COMPANIES\nMade 11th March 2005\nLaid before Parliament 16th March 2005\nComing into force 6th April 2005\nWhereas it appears to the Secretary of State that the Financial Reporting Review Panel is a person:\n(a) having an interest in, and having satisfactory procedures directed to securing, compliance by companies with the accounting requirements of the Companies Act 1985;\n(b) having satisfactory procedures for receiving and investigating complaints about the annual accounts of companies; and\n(c) otherwise being a fit and proper person to be authorised, who will exercise his functions as an authorised person in accordance with the requirements of this Order:\nNow therefore the Secretary of State, in exercise of the powers conferred upon her by section 245C(1), (4A) and (5) of the Companies Act 1985, hereby makes the following Order:",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "1985 c. 6."
    },
    {
      "type": "footnote",
      "label": "f2",
      "text": "Section 245C was inserted by sections 1 and 12 of the Companies Act 1989 (c. 40) and amended by section 10 of the Companies (Audit, Investigations and Community Enterprise) Act 2004 (c. 27)."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2005/699/introduction",
    "retrieved_at": "2026-10-29T05:03:54.326948+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."
}