The Companies Act 2006 (Scottish public sector companies to be audited by the Auditor General for Scotland) Order 2024

Made: 26th September 2024

Coming into force: 1st October 2024

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) Order 2024 and comes into force on 1 October 2024.

• (2) In this Order “the company” means Zero Waste Scotland Limited, a private limited company bearing company number SC436030 and having its registered office at Ground Floor, Moray House, Forthside Way, Stirling, FK8 1QZ.

Zero Waste Scotland 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

GILLIAN MARTIN — A member of the Scottish Government — 26th September 2024

Explanatory note

(This note is not part of the Order)

EXPLANATORY NOTE

Article 2 of this Order provides that Zero Waste Scotland 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.