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Part 1 Auditors, Accounts, Directors' Liabilities and Investigations
Recognised supervisory bodies
- 1 Additional requirements for recognition of supervisory bodies
- 2 Arrangements to which additional requirements for recognition relate
Delegation of Secretary of State's functions in relation to auditors
- 3 Delegation of functions by Secretary of State to new or existing body
- 4 Circumstances in which Secretary of State may delegate functions to existing body
- 5 Supplementary provisions about delegation orders
Auditors' qualifications
Services provided by auditors
- 7 Disclosure of services provided by auditors and related remuneration
- 8 Auditors' rights to information
- 9 Statement in directors' report as to disclosure of information to auditors
- 10 Persons authorised to apply to court in connection with defective accounts
- 11 Disclosure of tax information by Inland Revenue to facilitate application for declaration that accounts are defective
- 12 Power of person authorised to require documents, information and explanations
- 14 Supervision of periodic accounts and reports of issuers of listed securities
- 15 Application of provisions inserted by sections 11 and 12 to bodies appointed under section 14
- 16 Grants to bodies concerned with accounting standards etc
- 17 Levy to pay expenses of bodies concerned with accounting standards etc
- 18 Exemption from liability
- 19 Relaxation of prohibition on provisions protecting directors etc from liability
- 20 Funding of director's expenditure on defending proceedings
- 21 Power to require documents and information
- 22 Protection in relation to certain disclosures
- 23 Power to enter and remain on premises
- 24 Failure to comply with certain requirements
- 30 Cap on distributions and interest
- 31 Distribution of assets on winding up
- 32 Memorandum and articles
- 33 Names
- 34 Community interest company reports
- 35 Community interest test and excluded companies
- 36 New companies
- 37 Existing companies: requirements
- 38 Existing companies: decisions etc
- 39 Existing companies: charities
- 40 Existing companies: Scottish charities
- 41 Conditions for exercise of supervisory powers
- 42 Investigation
- 43 Audit
- 44 Civil proceedings
- 45 Appointment of director
- 46 Removal of director
- 47 Appointment of manager
- 48 Property
- 49 Transfer of shares etc
- 50 Petition for winding up
- 51 Dissolution and striking off
- 52 Re-registration
- 53 Ceasing to be a community interest company
- 54 Becoming a charity or a Scottish charity: requirements
- 55 Becoming a charity or a Scottish charity: decisions etc
- 56 Becoming an industrial and provident society
- 57 Fees
- 58 Extension of provisions about registrar etc
- 59 Information
- 60 Offences
- 61 Orders made by Regulator
- 62 Regulations
- 63 Interpretation
- SCHEDULE 1 New Schedule 7B to the Companies Act 1985
- Part 1 Amendments Relating to Auditors
- Part 2 Amendments Relating to Accounts and Reports
- Part 3 Amendments Relating to Investigations
- SCHEDULE 3 Regulator of Community Interest Companies
- SCHEDULE 4 Appeal Officer for Community Interest Companies
- SCHEDULE 5 Official Property Holder for Community Interest Companies
- SCHEDULE 6 Community Interest Companies: Names
- SCHEDULE 7 Community Interest Companies: Investigations
- SCHEDULE 8 Repeals and Revocations
Auditing of accounts
Defective accounts
Directors' reports
Supervision of accounts and reports
Bodies concerned with accounting standards etc
Part 2 Community Interest Companies
Introductory
Requirements
Becoming a community interest company
Supervision by Regulator
Change of status
Supplementary
Part 3 Supplementary
SCHEDULE 2 Minor and Consequential Amendments Relating to Part 1
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