Companies (Audit, Investigations and Community Enterprise) Act 2004
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| Long title | 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. |
|---|---|
| Citation | 2004 c 27 |
| Territorial extent | England and Wales and Scotland, except that sections 14 and 15(1)(b) and (3) and (7) and 17 and 65 to 67 also extend to Northern Ireland and any amendment made by this Act has the same extent as the provision to which it relates.[2] |
| Dates | |
| Royal assent | 28 October 2004 |
| Text of statute as originally enacted | |
| Revised text of statute as amended | |
The Companies (Audit, Investigations and Community Enterprise) Act 2004 (c 27) is an Act of the Parliament of the United Kingdom.
Background[edit]
The following consultation documents and reports are precursors of this Act:[3]
- The "Final Report of the Co-ordinating Group on Audit and Accounting Issues" to the Secretary of State for Trade and Industry and the Chancellor of the Exchequer, published in January 2003
- "Review of the Regulatory Regime of the Accountancy Profession: Legislative Proposals", published in March 2003, and the "Report on the public consultation and the Government's conclusions", published in February 2004
- The consultation document "Company Investigations: Powers for the 21st Century" published in October 2001
- The consultation document "Enterprise for Communities: proposals for a Community Interest Company", published in March 2003, and the "Report on the public consultation and the Government's intentions", published in October 2003
- The consultation document "Director and Auditor Liability" published in December 2003
Part 2 – Community interest companies[edit]
This Part introduces community interest companies, and the officer known as the Regulator of Community Interest Companies.
Part 3 – Supplementary[edit]
Section 65 – Commencement etc.[edit]
The Companies (Audit, Investigations and Community Enterprise) Act 2004 (Commencement) and Companies Act 1989 (Commencement No 18) Order 2004 (S.I. 2004/3322 (C. 154)) was made under this section.[4]
See also[edit]
References[edit]
- Halsbury's Statutes
- Andrew Haynes. "Companies (Audit, Investigations and Community Enterprise) Act 2004". Current Law Statutes 2004. Volume 2. Chapter 27. Page 27-1 et seq.
- ^ The citation of this Act by this short title is authorised by section 67 of this Act.
- ^ The Companies (Audit, Investigations and Community Enterprise) Act 2004, section 66
- ^ Explanatory notes, paragraph 5
- ^ Current Law Statutes 2004. Volume 3. Chapter 2004 C 154. Page C154-1 et seq.
External links[edit]
- The Companies (Audit, Investigations and Community Enterprise) Act 2004, as amended from the National Archives.
- The Companies (Audit, Investigations and Community Enterprise) Act 2004, as originally enacted from the National Archives.
- Explanatory notes to the Companies (Audit, Investigations and Community Enterprise) Act 2004.
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