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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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Part 4 Effect of revision (regs. 10-11)

Regulation 10 Effect of revision of accounts
Regulation 11 Effect of revision of report
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