The Companies Act 2006 (Scottish public sector companies to be audited by the Auditor General for Scotland) (No. 2) Order 2022
Made: 29th October 2022
Coming into force: 30th October 2022
In accordance with section 483(5) of that Act, a draft of the Order has been laid before, and approved by resolution of, the Scottish Parliament.
Citation, commencement and interpretation
1
- (1) This Order may be cited as the Companies Act 2006 (Scottish public sector companies to be audited by the Auditor General for Scotland) (No. 2) Order 2022 and comes into force on the day after it is made.
- (2) In this Order “the Company” means Scottish Futures Trust Limited, a private limited company bearing company number SC348382 and having its registered office at 1st Floor, 11-15 Thistle Street, Edinburgh, EH2 1DF.
Scottish Futures Trust Limited: audit by the Auditor General for Scotland
2
The accounts of the Company are to be audited by the Auditor General for Scotland.
Disapplication of audit requirements of Part 16 of the Companies Act 2006
3
The requirements of Part 16 of the Companies Act 2006 as to audit of accounts do not apply to the Company for a financial year if its accounts are in that year to be audited by the Auditor General for Scotland.
Signed
IVAN MCKEE — Authorised to sign by the Scottish Ministers — 29th October 2022
Explanatory note
(This note is not part of the Order)
EXPLANATORY NOTE
Article 2 of this Order provides that Scottish Futures Trust Limited (“*the Company*”), being a company with a registered office in Scotland, is to have its accounts audited by the Auditor General for Scotland. Article 3 provides that the company will be exempt from the auditing of company accounts requirements of Part 16 of the Companies Act 2006.
Footnotes
[^f00001]: 2006 c. 46.
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