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SI 2015/980 How should the ‘net’ and ‘gross’ criteria be applied when determining audit exemption under the Companies Act 2006 as amended?

Technical helpsheet addressing the concept of an ineligible group under the Companies Act 2006 as amended by the 2015 Regulations.

Issued: February 2016
Last reviewed: May 2016

This helpsheet addresses the concept of an ineligible group under the Companies Act 2006 (CA06) as amended by The Companies, Partnerships and Groups (Accounts and Reports) Regulations 2015 (SI 2015/980).