Companies (Audit, Investigations and Community Enterprise) Act 2004
Companies (Audit, Investigations and Community Enterprise) Act 2004 (2004 c. 27)
- Companies (Audit, Investigations and Community Enterprise) Act 2004 (2004 c. 27)
- Part 1 Auditors, accounts, directors' liabilities and investigations
- Chapter 1 Auditors
- 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
- 6 Approval of overseas qualifications for auditors
- Services provided by auditors
- 7 Disclosure of services provided by auditors and related remuneration
- Chapter 2 Accounts and reports
- Auditing of accounts
- 8 Auditors' rights to information
- 9 Statement in directors' report as to disclosure of information to auditors
- Defective accounts
- 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
- Directors' reports
- 13 Power to specify bodies who may issue reporting standards
- Supervision of accounts and reports
- 14 Supervision of periodic accounts and reports of issuers of listed securities
- 15 Application of sections 15A to 15E
- 15A. Disclosure of information by tax authorities
- 15B. Power of prescribed body to require documents, information and explanations
- 15C. Restrictions on disclosure of information obtained under compulsory powers
- 15D. Permitted disclosure of information obtained under compulsory powers
- 15E. Power to amend categories of permitted disclosure
- Bodies concerned with accounting standards etc.
- 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
- 18A Power to confer exemption from liability
- Chapter 3 Directors' liabilities
- ... Relaxation of prohibition on provisions protecting directors etc. from liability
- 20 Funding of director’s expenditure on defending proceedings
- Chapter 4 Investigations
- 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
- Chapter 5 Supplementary
- 25 Minor and consequential amendments
- Part 2 Community interest companies
- Introductory
- 26 Community interest companies
- 27 Regulator
- 28 Appeal Officer
- 29 Official Property Holder
- Requirements
- 30 Cap on distributions and interest
- 31 Distribution of assets on winding up
- 32 Articles of association
- 33 Names
- 34 Community interest company reports
- 35 Community interest test and excluded companies
- Becoming a community interest company
- 36 Formation of company as a community interest company
- 36A. Formation as community interest company: decision on eligibility
- 36B. Formation as community interest company: implementation of decision on eligibility
- 37 Company becoming a community interest company
- 37A. Becoming a community interest company: application to court to cancel resolutions
- 37B. Becoming a community interest company: notice to registrar of court application or order
- 37C. Becoming a community interest company: application and accompanying documents
- 38 Becoming a community interest company: decision by Regulator
- 38A. Becoming a community interest company: implementation of decision on eligibility
- 39 Becoming a community interest company: English charities
- 40 Becoming a community interest company: Scottish charities
- 40A. Becoming a community interest company: Northern Ireland charities
- Supervision by Regulator
- 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
- Change of status
- 52 Re-registration
- 53 Ceasing to be a community interest company
- 54 Ceasing to be a community interest company and becoming a charity
- 54A. Ceasing to be a community interest company and becoming a charity: application to court to cancel resolutions
- 54B. Ceasing to be a community interest company and becoming a charity: notice to registrar of court application or order
- 54C. Ceasing to be a community interest company and becoming a charity: application and accompanying documents
- 55 Ceasing to be a community interest company and becoming a charity: decision by Regulator
- 55A. Ceasing to be a community interest company and becoming a charity : consequences of Regulator’s decision
- 56 Becoming a registered society
- Supplementary
- 57 Fees
- 58 Extension of provisions about registrar etc.
- 59 Information
- 60 Offences
- 61 Orders made by Regulator
- 62 Regulations
- 63 Interpretation
- Part 3 Supplementary
- 64 Repeals and revocations
- 65 Commencement etc.
- 66 Extent
- 67 Short title
- SCHEDULES
- SCHEDULE 1 New Schedule 7B to the Companies Act 1985
- SCHEDULE 2 Minor and consequential amendments relating to Part 1
- Part 1 Amendments relating to auditors
- Companies Act 1989 (c. 40)
- Companies (Northern Ireland) Order 1990 (S.I. 1990/593(N.I. 5))
- Part 2 Amendments relating to accounts and reports
- Companies Act 1985 (c. 6)
- Companies (Northern Ireland) Order 1986 (S.I. 1986/1032 (N.I. 6))
- Part 3 Amendments relating to investigations
- Companies Act 1985 (c. 6)
- Insolvency Act 1986 (c. 45)
- Company Directors Disqualification Act 1986 (c. 46)
- Companies Act 1989 (c. 40)
- Criminal Justice and Police Act 2001 (c. 16)
- Anti-terrorism, Crime and Security Act 2001 (c. 24)
- SCHEDULE 3 Regulator of Community Interest Companies
- Regulator’s terms of appointment
- Remuneration and pensions
- Staff
- Delegation of functions
- Finance
- Reports and other information
- Amendments
- SCHEDULE 4 Appeal Officer for Community Interest Companies
- Appeal Officer’s terms of appointment
- Remuneration and pensions
- Finance
- Procedure
- Amendments
- SCHEDULE 5 Official Property Holder for Community Interest Companies
- Status
- Relationship with Regulator
- Effect of vacancy
- Property
- Finance
- Reports
- SCHEDULE 6 Community interest companies: names
- Companies Act 1985 (c. 6)
- Limited Liability Partnerships Act 2000 (c. 12)
- SCHEDULE 7 Community interest companies: investigations
- Power to require documents and information
- Privileged information
- Use of information as evidence
- Failure to comply with requirement
- False information
- SCHEDULE 8 Repeals and revocations
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