Companies (Audit, Investigations and Community Enterprise) Act 2004

The Companies (Audit, Investigations and Community Enterprise) Act 2004^[1]
Dates
Parliament of the United Kingdom
Long title	An Act to amend the law relating to company auditors and accounts, to the provision that may be made in respect of certain liabilities incurred by a company’s officers, and to company investigations; to make provision for community interest companies; and for connected purposes.
Citation	2004 c 27
Territorial extent	England and Wales and Scotland, except that sections 14 and 15(1)(b) and (3) and (7) and 17 and 65 to 67 also extend to Northern Ireland and any amendment made by this Act has the same extent as the provision to which it relates.^[2]
Royal Assent	28 October 2004
Text of statute as originally enacted
Revised text of statute as amended

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

The following consultation documents and reports are precursors of this Act:^[3]

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

↑ The citation of this Act by this short title is authorised by section 67 of this Act.
↑ The Companies (Audit, Investigations and Community Enterprise) Act 2004, section 66
↑ Explanatory notes, paragraph 5

United Kingdom legislation

Pre-Parliamentary legislation	List of English statutes Charter of Liberties Magna Carta

Acts of Parliament by states preceding the Kingdom of Great Britain	Acts of the Parliament of England to 1483 1485–1601 1603–1641 Interregnum (1642–1660) 1660–1699 1700–1706 Acts of the Parliament of Scotland Acts of the Parliament of Ireland to 1700 1701–1800

Acts of Parliament of the Kingdom of Great Britain	1707–1719 1720–1739 1740–1759 1760–1779 1780–1800

Acts of Parliament of the United Kingdom of Great Britain and Ireland and the United Kingdom of Great Britain and Northern Ireland	1801–1819 1820–1839 1840–1859 1860–1879 1880–1899 1900–1919 1920–1939 1940–1959 1960–1979 1980–1999 2000 to date Halsbury's Statutes UK Statute Law Database

Church of England measures	List Church of England Assembly (Powers) Act 1919

Legislation of devolved institutions	Acts of the Scottish Parliament Acts and Measures of the National Assembly for Wales Acts of the Northern Ireland Assembly Acts of the Parliament of Northern Ireland Orders in Council for Northern Ireland

Orders-in-Council	Orders-in-Council

Secondary legislation	United Kingdom Statutory Instruments Scottish Statutory Instruments Act of Sederunt, Act of Adjournal