Companies (Audit, Investigations and Community Enterprise) Act 2004

Cited authorities (15)

Cited in

Amendments (259)

Jurisdiction	UK Non-devolved
Citation	2004 c. 27
Year	2004

Contenidos

Companies (Audit, Investigations and Community Enterprise) Act 2004
Part 1: Auditors, accounts, directors' liabilities and investigations

Chapter 1: Auditors

Recognised supervisory bodies
Delegation of Secretary of State’s functions in relation to auditors
Auditors' qualifications
Services provided by auditors

Chapter 2: Accounts and reports

Auditing of accounts
Defective accounts
Directors' reports
Supervision of accounts and reports
Bodies concerned with accounting standards etc

Chapter 3: Directors' liabilities

^F70^F70 …: Relaxation of prohibition on provisions protecting directors etc from liability
^F71 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
^F77 32: Articles of association
33: Names
34: Community interest company reports
35: Community interest test and excluded companies

Becoming a community interest company

^F96 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
^F97 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
^F98 38: Becoming a community interest company: decision by Regulator
38A: Becoming a community interest company: implementation of decision on eligibility
^F99 39: Becoming a community interest company: English charities
^F105 40: Becoming a community interest company: Scottish charities
^F116^F117 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
^F144 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
^F148 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">^F149 56: Becoming a registered society

Supplementary

57: Fees
^F152 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

^F170 SCHEDULE 1: (Section 12) New Schedule 7B to the Companies Act 1985
SCHEDULE 2: (Section 25) Minor and consequential amendments relating to Part 1

^F171 Part 1: Amendments relating to auditors
Part 2: Amendments relating to accounts and reports

Companies Act 1985 (c 6)
Companies (Northern Ireland) Order 1986 (SI 1986/1032 (NI 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: (Section 27) 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: (Section 28) Appeal Officer for Community Interest Companies

Appeal Officer’s terms of appointment
Remuneration and pensions
Finance
Procedure
Amendments

SCHEDULE 5: (Section 29) Official Property Holder for Community Interest Companies

Status
Relationship with Regulator
Effect of vacancy
Property
Finance
Reports

SCHEDULE 6: (Section 33) Community interest companies: names

Companies Act 1985 (c 6)
Limited Liability Partnerships Act 2000 (c 12)

SCHEDULE 7: (Section 42) 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: (Section 64) Repeals and revocations

Companies (Audit, Investigations and Community Enterprise) Act 2004

2004 CHAPTER 27

An Act to amend the law relating to company auditors and accounts, to the provision that may be made in respect of certain liabilities incurred by a company’s officers, and to company investigations; to make provision for community interest companies; and for connected purposes.

[28th October 2004]

Be it enacted

by the Queen’s most Excellent Majesty, by and with the advice and consent of the Lords Spiritual and Temporal, and Commons, in this present Parliament assembled, and by the authority of the same, as follows:—

Part 1: Auditors, accounts, directors' liabilities and investigations

Chapter 1: Auditors

Recognised supervisory bodies

^F1 1: Additional requirements for recognition of supervisory bodies

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Amendments (Textual)

Ss. 1-6 repealed (6.4.2008) by Companies Act 2006 (c. 46), s. 1300(2), Sch. 16; S.I. 2007/3495, art. 8(a), Sch. 2 Pt. 1 (with arts. 7, 12)

^F1 2: Arrangements to which additional requirements for recognition relate

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Amendments (Textual)

Ss. 1-6 repealed (6.4.2008) by Companies Act 2006 (c. 46), s. 1300(2), Sch. 16; S.I. 2007/3495, art. 8(a), Sch. 2 Pt. 1 (with arts. 7, 12)

Delegation of Secretary of State’s functions in relation to auditors

^F1 3: Delegation of functions by Secretary of State to new or existing body

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Amendments (Textual)

Ss. 1-6 repealed (6.4.2008) by Companies Act 2006 (c. 46), s. 1300(2), Sch. 16; S.I. 2007/3495, art. 8(a), Sch. 2 Pt. 1 (with arts. 7, 12)

^F1 4: Circumstances in which Secretary of State may delegate functions to existing body

...

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