# The Reporting Standards (Specified Body) Order 2005

S.I. 2005/692 · made 11 March 2005

This Order specifies the Accounting Standards Board established under The Accounting Standards Board Limited as a body which may issue standards under regulations made under section 257(4A) of the Companies Act 1985. Such regulations may provide for issue by the specified body of standards in relation to matters to be contained in reports which are required by Part 7 of the Companies Act 1985 to be prepared by the directors of a company.

Made under: Companies Act 1985

## Introductory text

COMPANIES
Made 11th March 2005
Laid before Parliament 16th March 2005
Coming into force 6th April 2005
The Secretary of State, in exercise of the powers conferred upon her by section 257(4A)(a) and (4B) of the Companies Act 1985, hereby makes the following Order:

## 1 Citation and Commencement

This Order may be cited as the Reporting Standards (Specified Body) Order 2005 and shall come into force on 6th April 2005.

## 2 Specified Body

The body known as the Accounting Standards Board established under the articles of association of The Accounting Standards Board Limited is hereby specified for the purposes of the issuing of standards under regulations made under section 257(4A) of the Companies Act 1985

## Signature

Jacqui Smith
Minister for Industry and the Regions and Deputy Minister for Women and Equality,
Department of Trade and Industry
11th March 2005

## Explanatory note

(This note is not part of the Order)
This Order specifies the Accounting Standards Board established under The Accounting Standards Board Limited as a body which may issue standards under regulations made under section 257(4A) of the Companies Act 1985. Such regulations may provide for issue by the specified body of standards in relation to matters to be contained in reports which are required by Part 7 of the Companies Act 1985 to be prepared by the directors of a company.

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Source: https://www.legislation.gov.uk/uksi/2005/692 (the official version)
Page: https://openlegislation.uk/reporting-standards-specified-body-order-2005
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.