The Companies Act 1985 (Audit Exemption) (Amendment) Regulations 1996

• Citation: S.I. 1996/3080
• Sections: 2

Section 1

These Regulations may be cited as the Companies Act 1985 (Audit Exemption) (Amendment) Regulations 1996 and shall come into force on 1st January 1997.

Section 2

(1) Section 249D of the Companies Act 1985 (definition of reporting accountant) is amended as follows.

(2) In subsection (3)—

(a) omit “and” at the end of paragraph (d), and

(b) after paragraph (e) insert—

(f) the Association of Accounting Technicians,

(g) the Association of International Accountants, and

(h) the Chartered Institute of Management Accountants.