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Proceeding contribution from Lord Sainsbury of Turville (Labour) in the House of Lords on Wednesday, 10 May 2006. It occurred during Debate on bill on Company Law Reform Bill [HL].

Company Law Reform Bill [HL]

moved Amendment No. 295:"Leave out Clause 467 and insert the following new Clause—" ““THE INDEPENDENT EXAMINER’S REPORT (1)   The report required for the purposes of section 464 (small charities: independent examiner’s report in lieu of audit) is a report that is— (a)   prepared by a person (the ““independent examiner””) who meets the requirements of section 468, and (b)   complies with the provisions under subsections (2) and (3). (2)   In the case of a company registered in England and Wales or Northern Ireland, the report must comply with the requirements for independent examination of a charity’s accounts under section 44(1)(c) of the Charities Act 1993 (c. 10). (3)   In the case of a company registered in Scotland, the report must comply with such requirements for independent examination of a charity’s accounts as may be specified by regulations made under section 44(4)(g) of the Charities and Trustee Investment (Scotland) Act 2005 (asp 10).”” On Question, amendment agreed to. Clause 468 [The reporting accountant]:

Secondary information

Type
Proceeding contribution
Reference
681 c1012 
Session
2005-06
Chamber / Committee
House of Lords chamber
Subjects
Disclosure of information Conditions of employment Data protection Crime Charities Audit Accountancy Company law Company accounts Companies Directors Contributions Annual reports Fraud Finance Liability Donors Internet Pay Political parties Public companies Negligence Private companies Small businesses
Legislation
Company Law Reform Bill (HL) 2005-06
Link
View this Proceeding contribution on www.publications.parliament.uk