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Companies (Revision of Defective Accounts and Reports) Regulations 2008 [SI 2008 No. 373]Introductory TextPart 1 Introduction (regs. 1-2)Regulation 1 Citation, commencement and applicationRegulation 2 InterpretationPart 2 Revised accounts and reports (regs. 3-6A)Regulation 3 Content of revised accounts or revised reportRegulation 4 Approval and signature of revised accountsRegulation 4A Approval and signature of revised strategic reportRegulation 5 Approval and signature of revised directors' reportRegulation 6 Approval and signature of revised directors' remuneration reportRegulation 6A Approval and signature of revised revised directors' remuneration policyPart 3 Auditor's report (regs. 7-9)Regulation 7 Auditor's report on revised accounts and revised reportRegulation 8 Auditor's report where company ceases to be exempt from auditRegulation 9 Auditor's report on revised report alonePart 4 Effect of revision (regs. 10-11)Regulation 10 Effect of revision of accountsRegulation 11 Effect of revision of reportPart 5 Publication, laying and delivery od revised accounts etc (regs. 12-14)Regulation 12 Publication of revised accounts and reportsRegulation 13 Laying of revised accounts or a revised reportRegulation 14 Delivery of revised accounts or a revised reportPart 6 Abbreviated accounts and summary financial statements (regs. 15-17)Small and medium sized companies (regs. 15-16)Regulation 15Regulation 16Regulation 17 Summary financial statementsPart 7 Companies exempt from audit (reg. 18)Regulation 18 Companies exempt from audit under section 477, 479A or 480Part 8 Final provisions (regs. 19-20)Regulation 19 Modifications of the 2006 ActRegulation 20 Revocations etc.Regulation 21 ReviewSignatureExplanatory NoteExplanatory Memorandum
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Version status: In force | Document consolidation status: Updated to reflect all known changes
Published date: 19 February 2008

Companies (Revision of Defective Accounts and Reports) Regulations 2008 [SI 2008 No. 373]

Introductory Text
Part 1 Introduction (regs. 1-2)
Regulation 1 Citation, commencement and application
Regulation 2 Interpretation
Part 2 Revised accounts and reports (regs. 3-6A)
Regulation 3 Content of revised accounts or revised report
Regulation 4 Approval and signature of revised accounts
Regulation 4A Approval and signature of revised strategic report
Regulation 5 Approval and signature of revised directors' report
Regulation 6 Approval and signature of revised directors' remuneration report
Regulation 6A Approval and signature of revised revised directors' remuneration policy
Part 3 Auditor's report (regs. 7-9)
Regulation 7 Auditor's report on revised accounts and revised report
Regulation 8 Auditor's report where company ceases to be exempt from audit
Regulation 9 Auditor's report on revised report alone
Part 4 Effect of revision (regs. 10-11)
Regulation 10 Effect of revision of accounts
Regulation 11 Effect of revision of report
Part 5 Publication, laying and delivery od revised accounts etc (regs. 12-14)
Regulation 12 Publication of revised accounts and reports
Regulation 13 Laying of revised accounts or a revised report
Regulation 14 Delivery of revised accounts or a revised report
Part 6 Abbreviated accounts and summary financial statements (regs. 15-17)
Small and medium sized companies (regs. 15-16)
Regulation 15
Regulation 16
Regulation 17 Summary financial statements
Part 7 Companies exempt from audit (reg. 18)
Regulation 18 Companies exempt from audit under section 477, 479A or 480
Part 8 Final provisions (regs. 19-20)
Regulation 19 Modifications of the 2006 Act
Regulation 20 Revocations etc.
Regulation 21 Review
Signature
Explanatory Note
Explanatory Memorandum
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