Companies (Audit, Investigations and Community Enterprise) Act 2004
Encyclopedia
The Companies Act 2004 (c 27) is an Act
Acts of Parliament in the United Kingdom
An Act of Parliament in the United Kingdom is a type of legislation called primary legislation. These Acts are passed by the Parliament of the United Kingdom at Westminster, or by the Scottish Parliament at Edinburgh....

 of the Parliament of the United Kingdom
Parliament of the United Kingdom
The Parliament of the United Kingdom of Great Britain and Northern Ireland is the supreme legislative body in the United Kingdom, British Crown dependencies and British overseas territories, located in London...

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The following consultation documents and reports are precursors of this Act:
  • 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

This Part relates to community interest companies
Community interest company
A community interest company is a new type of company introduced by the United Kingdom government in 2005 under the Companies Act 2004, designed for social enterprises that want to use their profits and assets for the public good...

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Section 65 - Commencement etc

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.

External links

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