Companies (Audit, Investigations and Community Enterprise) Act 2004 : Elizabeth II. Chapter 27

This Act is in three parts relating to: i) reform of the system of supervising auditors, the enforcement of accounting and reporting requirements, directors' liabilities, the company investigations regime and the rights of auditors to information; ii) a new corporate vehicle called the "Community Interest Company", enabling the setting-up of a business whose profits and assets are to be used for the benefit of the community, together with registration and regulatory matters; and iii) supplementary issues.