- Draft legislation
This is a draft item of legislation. This draft has since been made as a Scottish Statutory Instrument: The Companies Act 2006 (Scottish public sector companies to be audited by the Auditor General for Scotland) Order 2008 No. 144
Draft Order laid before the Scottish Parliament under section 483(5) of the Companies Act 2006 for approval by resolution of the Scottish Parliament.
Draft Scottish Statutory Instruments
COMPANIES
Made
2008
Coming into force
6th April 2008
The Scottish Ministers make the following Order in exercise of the powers conferred by section 483(1) to (3) of the Companies Act 2006(1) and of all other powers enabling them to do so.
In accordance with section 483(5) of that Act, a draft of the Order has been laid before and approved by resolution of the Scottish Parliament.
1. This Order may be cited as the Companies Act 2006 (Scottish public sector companies to be audited by the Auditor General for Scotland) Order 2008 and shall come into force on 6th April 2008.
2. The accounts of the companies listed in the Schedule to this Order having their registered offices in Scotland shall be audited by the Auditor General for Scotland.
A member of the Scottish Executive
St Andrew’s House,
Edinburgh
2008
Article 2
Company Name | Registered Office | Registered Number |
---|---|---|
Architecture and Design Scotland Limited | Bakehouse Close, 146 Canongate, Edinburgh EH8 8DD | SC267870 |
Learning and Teaching Scotland Limited | The Optima, 58 Robertson Street, Glasgow G2 8DU | SC200241 |
The Skills Development Scotland Co. Limited | Alhambra House, 45 Waterloo Street, Glasgow G2 6HS | SC202659 |
(This note is not part of the Order)
This Order provides that certain companies with registered offices in Scotland are to have their accounts audited by the Auditor General for Scotland. This means that in terms of section 475 of the Companies Act 2006 these companies will be exempt from the auditing of company accounts requirements of Part 16 of that Act. The companies subject to this Order are non-profit making public sector companies, which appear to Scottish Ministers in terms of section 483(2) of that Act to carry out functions of a public nature or are funded by bodies audited by the Auditor General for Scotland.
Latest Available (revised):The latest available updated version of the legislation incorporating changes made by subsequent legislation and applied by our editorial team. Changes we have not yet applied to the text, can be found in the ‘Changes to Legislation’ area.
Original (As Enacted or Made): The original version of the legislation as it stood when it was enacted or made. No changes have been applied to the text.
Draft Executive Note sets out a brief statement of the purpose of a Draft Scottish Statutory Instrument and provides information about its policy objective and policy implications. They aim to make the Draft Scottish Statutory Instrument accessible to readers who are not legally qualified and accompany any Scottish Statutory Instrument or Draft Scottish Statutory Instrument laid before the Scottish Parliament from July 2005 onwards.
Access essential accompanying documents and information for this legislation item from this tab. Dependent on the legislation item being viewed this may include:
Use this menu to access essential accompanying documents and information for this legislation item. Dependent on the legislation item being viewed this may include:
Click 'View More' or select 'More Resources' tab for additional information including: