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Amendments to 2003 Regulations
The revised Guidance Circular ( Adobe Acrobat 170kb) was issued on 18 August 2006. This supersedes the 2003 Guidance Circular.
The relevant SIs which amend the 2003 Regulations are :-
SI no.556 - The Accounts and Audit (Amendment) Regulations 2004
SI no.564 - The Accounts and Audit (Amendment)(England) Regulations 2006
2003 Regulations
Accounts and Audit Regulations 2003(SI No.533) ( Adobe Acrobat 40kb); Guidance Circular ( Adobe Acrobat 403kb ); and covering letter. ( Adobe Acrobat 28kb )
Consultation on proposed amendments to 1996 Regulations
Government Response to Consultation ( Adobe Acrobat 57kb )
Updated 18 August 2006
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