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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
Version date: 6 April 2008 - onwards
Version 2 of 2

Regulation 1 Citation, commencement and application

(1) These Regulations may be cited as the Companies (Revision of Defective Accounts and Reports) Regulations 2008.

(2) These Regulations come into force on 6th April 2008 and apply in relation to companies' financial years beginning on or after that date.

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