icon-grid
Better Regulation logo
Table of Contents

Table of Contents

Expand all headings Collapse all headings Expand side bar Collapse side bar
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
Document Overview
Tools
Set a date to view the document
Text comparison options
Full text - Date 1 vs Date 2
Amendments requiring commencement - Current text vs Text requiring commencement
Draft proposed changes - Current text vs Text proposed by drafting documents
Coming soon: Any documents - Any document vs Another document at any date
Print / Export options
Current page
Whole document
Selected pages
Consolidated PDF of the entire document as of 27th December 2024
Original PDF
Export
Export line by line
Export provision to provision
Report template
Create report template
Alert me to changes
Manage alerts
Bookmarks
This page
This document
Manage bookmarks
Search within this document
View previous searches
Share
Get page link
Share via email application
Previous
Version status: | Document consolidation status: Updated to reflect all known changes
Version date: 19 February 2008 - onwards

Explanatory Memorandum

Previous