The Companies Act 1985 (Audit Exemption) (Amendment) Regulations 1996
These Regulations further amend section 249D of the Companies Act 1985, as inserted by the Companies Act 1985 (Audit Exemption) Regulations 1994 (S.I. 1994/1935), by adding to the bodies listed in section 249D(3) the Association of Accounting Technicians, the Association of International Accountants and the Chartered Institute of Management Accountants.