
1 
These Regulations may be cited as the Company Auditors (Examinations) Regulations 1990 and shall come into force on 20th June 1990.
2 
The subjects listed in the Schedule to these Regulations are prescribed for the purposes of paragraph 7 of Schedule 12 to the Companies Act 1989.
John Redwood
Parliamentary Under Secretary of State,
Department of Tradeand Industry
29th May 1990
SCHEDULE
Regulation 2
1 
Auditing.
2 
Analysisand critical assessment of annual accounts.
3 
General accounting.
4 
Costand management accounting.
5 
Consolidated accounts.
6 
Internal control.
7 
Standards relating to the preparation of annualand consolidated accountsand to methods of valuing balance sheet itemsand of computing profitsand losses.
8 
Legaland professional standardsand professional guidance relating to the statutory auditing of accounting documentsand to those carrying out such audits.
9 
Those aspects of the following which are relevant to auditing—
(a) company law;
(b) the law of insolvency and similar procedures;
(c) tax law;
(d) civil and commercial law;
(e) social security law and law of employment;
(f) information and computer systems;
(g) business, general and financial economics;
(h) mathematics and statistics; and
(i) basic principles of financial management of undertakings.