Company Law Reform Bill [HL]

moved Amendment No. 295:"Leave out Clause 467 and insert the following new Clause—" ““THE INDEPENDENT EXAMINER’S REPORT (1)   The report required for the purposes of section 464 (small charities: independent examiner’s report in lieu of audit) is a report that is— (a)   prepared by a person (the ““independent examiner””) who meets the requirements of section 468, and (b)   complies with the provisions under subsections (2) and (3). (2)   In the case of a company registered in England and Wales or Northern Ireland, the report must comply with the requirements for independent examination of a charity’s accounts under section 44(1)(c) of the Charities Act 1993 (c. 10). (3)   In the case of a company registered in Scotland, the report must comply with such requirements for independent examination of a charity’s accounts as may be specified by regulations made under section 44(4)(g) of the Charities and Trustee Investment (Scotland) Act 2005 (asp 10).”” On Question, amendment agreed to. Clause 468 [The reporting accountant]: