The Companies (Audit, Investigations and Community Enterprise) Act 2004 (c 27) is an Act of the

Parliament of the United Kingdom The Parliament of the United Kingdom is the supreme legislative body of the United Kingdom, the Crown Dependencies and the British Overseas Territories. It meets at the Palace of Westminster, London. It alone possesses legislative suprema ...

Background

The following consultation documents and reports are precursors of this Act:Explanatory notes
paragraph 5
/ref> *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 introduces

community interest companies A community is a social unit (a group of living things) with commonality such as place, norms, religion, values, customs, or identity. Communities may share a sense of place situated in a given geographical area (e.g. a country, village, town ...

, and the officer known as the Regulator of Community Interest Companies.

Part 3 – Supplementary

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.

References

Halsbury's Statutes ''Halsbury's Statutes of England and Wales'' (commonly referred to as ''Halsbury's Statutes'') provides updated texts of every Public General Act of the Parliament of the United Kingdom, Measure of the Welsh Assembly, or Church of England Measur ...

External links