Commentary on Sections Part 1:  Auditors, Accounts, Directors' Liabilities and Investigations Schedule 2, Part 2 - Amendments relating to accounts and reports
161.Paragraph 6 amends section 249E(2) of the Companies Act 1985 which contains provisions applying with respect to certain exemptions from audit to reflect the alterations made by section 8.
162.Paragraphs 7 to 9 apply the provisions concerning offences by bodies corporate and criminal proceedings against unincorporated bodies to the offences relating to disclosure of information in sections 11 and 12.
163.Paragraph 10 amends the Schedule to the Companies Act 1985 setting out the punishments for offences under that Act.
164.Paragraphs 11 to 15  make amendments to the Northern Ireland legislation resulting from the provisions of section 11 amending legislation in  Northern Ireland.