Companies (Audit, Investigations and Community Enterprise) Act 2004 received Royal Assent on 28th October 2004.
Apart from the sections dealing with company directors (specifically, removing the old restriction which prevented a company from indemnifying directors against 3rd party claims for negligence etc) the Companies (Audit, Investigations and Community Enterprise) Act 2004 has no direct relevance to employment law and so is not considered in depth here. The basic purpose of the Act is to prevent another WorldCom or Enron scandal and as such it will be of interest to some company directors.
Full text of the Act is available at www.hmso.gov.uk/acts/acts2004/20040027.htm.
See also notes at Definitions and interpretation/director and shadow director and/or Company Directors/Law Commission recommendations and/or Bills before Parliament/Archive (2002 onwards)/2004 Directors' and Employees' Pensions (Provision of Information) Bill .