Regulation 23 Revision of defective accounts, strategic report or energy and carbon report
Sections 454 to 456 apply to LLPs, modified so that they read as follows -
"454. Voluntary revision of accounts etc
(1) If it appears to the members of an LLP that the LLP's annual accounts, the LLP's strategic report or the LLP's energy and carbon report did not comply with the requirements of this Act, they may prepare revised accounts , a revised strategic report or a revised energy and carbon report.
(2) Where copies of the previous accounts, strategic report or energy and carbon report have been sent out to members or delivered to the registrar, the revisions must be confined to -
(a) the correction of those respects in which the previous accounts, strategic report or energy and carbon report did not comply with the requirements of this Act, and
(b) the making of any necessary consequential alterations.
(3) The Companies (Revision of Defective Accounts and Reports) Regulations 2008 (S.I. 2008/373) apply for the purposes of this section with the following modifications -
(a) references to a company include references to an LLP;
(b) references to a director or to an officer of a company include references to a member of an LLP;
(c) references to a directors' report include references to an energy and carbon report;