A Relaxation of the Statutory Audit Requirements for Small Companies: The Companies Act 1985 (Audit Exemption) Regulations 9994 and the Increased Burden on Directors - Business Law Review View A Relaxation of the Statutory Audit Requirements for Small Companies: The Companies Act 1985 (Audit Exemption) Regulations 9994 and the Increased Burden on Directors by - Business Law Review A Relaxation of the Statutory Audit Requirements for Small Companies: The Companies Act 1985 (Audit Exemption) Regulations 9994 and the Increased Burden on Directors 16 2 Business Law Review