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This snapshot taken on 26/07/2008, shows web content selected for preservation by The National Archives. External links, forms and search boxes may not work in archived websites.
The following regulations and orders were made on 17 December 2007:
• The Companies Act 2006 (Commencement No. 5, Transitional Provisions and Savings) Order 2007
• The Statutory Auditors and Third Country Auditors Regulations 2007
• The Independent Supervisor Appointment Order 2007
• The Companies (Fees for Inspection and copying of Company Records) (No.2) Regulations 2007.
The following regulations and orders, which are subject to affirmative resolution, were laid in draft on 17 December 2007:
• The draft Small Companies and Groups (Accounts and Directors’ Report) Regulations 2008
• The draft Large and Medium-sized Companies and Groups (Accounts and Reports) Regulations 2008
• The draft Companies Act 2006 (Amendment) (Accounts and Reports) Regulations 2008
• The draft Companies (Trading Disclosures) Regulations 2008
• The draft Statutory Auditors (Delegation etc) Order 2008
• The draft Companies (Late Filing Penalties) Regulations 2008.
We aim to make the Companies (Summary Financial Statements) Regulations 2008 and the Companies (Revision of Defective Accounts and Reports) Regulations 2008 by March 2008, after the main accounts regulations (to which they refer) are made. They are subject to the negative resolution procedure and do not need to be debated in Parliament before they are made and come into force. They will apply to accounts and reports for financial years beginning on or after 6 April 2008.
The Insurance Accounts Directive (Miscellaneous Insurance Undertakings) Regulations 2008, the Bank Accounts Directive (Miscellaneous Banks) Regulations 2008 and the Partnership (Accounts) Regulations 2008 are currently out to consultation to give interested parties a chance to comment on the provisions implementing the European Audit Directive for entities covered by these regulations. The consultation closes on 31 January. We aim to make these three sets of regulations by March 2008. They will apply to accounts and reports for financial years beginning on or after 6 April 2008.