Companies (Amendment) (No. 2) Act, 1999


Exemption from requirement to have accounts audited


31.—In this Part—

“the Act of 1986” means the Companies (Amendment) Act, 1986 ;

“the exemption” means the non-application, by virtue of section 32 , of section 160 of the Principal Act and the provisions referred to in subsection (2) of section 32 ;

“financial year” means the financial year of the company concerned;

“private company” does not include an unlimited company other than such a company (being a private company) to which Part III of the 1993 Regulations applies;

“the 1993 Regulations” means the European Communities (Accounts) Regulations, 1993 ( S.I. No. 396 of 1993 ).