# The Companies Act 2006 (Accounts, Reports and Audit) Regulations 2009, Introduction: Introductory text


Draft Regulations laid before Parliament under paragraph 2 of Schedule 2 to the European Communities Act 1972 and sections 473(3), 1290 and 1292(4) of the Companies Act 2006, for approval by resolution of each House of Parliament.
These draft Regulations supersede the draft Regulations of the same name published on 6th February 2009 and are being issued free of charge to all known recipients of those draft Regulations.
Companies
Made 2009
Coming into force in accordance with regulation 1(2)
The Secretary of State is a Minister designated for the purposes of section 2(2) of the European Communities Act 1972 in relation to auditors and the audit of accounts.
In exercise of the powers conferred by section 2(2) of that Act, and by sections 468(1) and (2) and 1292(1) of the Companies Act 2006, the Secretary of State makes the following Regulations.
In accordance with paragraph 2 of Schedule 2 to the European Communities Act 1972 and sections 473(3), 1290 and 1292(4) of the Companies Act 2006, a draft of this instrument was laid before Parliament and approved by a resolution of each House of Parliament.

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Source: https://www.legislation.gov.uk/ukdsi/2009/9780111479032/introduction (the official version)
Page: https://openlegislation.uk/draft-companies-act-2006-accounts-reports-and-audit-regulations-2009/introduction
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.