The Companies (Audit, Investigations and Community Enterprise) Act 2004 (c 27) is an Act of the Parliament of the United Kingdom. Background The following consultation documents and reports are precursors of this Act: The "Final Report of the Co-ordinating Group on Audit and Accounting Issues" to the Secretary of State for Trade and Industry and the Chancellor of the Exchequer, published in January 2003 "Review of the Regulatory Regime of the Accountancy Profession: Legislative Proposals", published in March 2003, and the "Report on the public consultation and the Government's conclusions", published in February 2004 The consultation document "Company Investigations: Powers for the 21st Century" published in October 2001 The consultation document "Enterprise for Communities: proposals for a Community Interest Company", published in March 2003, and the "Report on the public consultation and the Government's intentions", published in October 2003 The consultation document "Director and Auditor Liability" published in December 2003 Part 2 – Community interest companies This Part introduces community interest companies, and the officer known as the Regulator of Community Interest Companies. Part 3 – Supplementary Section 65 – Commencement etc The Companies (Audit, Investigations and Community Enterprise) Act 2004 (Commencement) and Companies Act 1989 (Commencement No 18) Order 2004 (S.I. 2004/3322 (C. 154)) was made under this section. See also Companies Act References Halsbury's Statutes External links The Companies (Audit, Investigations and Community Enterprise) Act 2004, as amended from the National Archives. The Companies (Audit, Investigations and Community Enterprise) Act 2004, as originally enacted from the National Archives. Explanatory notes to the Companies (Audit, Investigations and Community Enterprise) Act 2004. United Kingdom Acts of Parliament 2004 Audit legislation Auditing in the United Kingdom United Kingdom company law