In regulation 7 (auditor's report on revised accounts and revised report) -

(a) for the introductory words in paragraph (1) substitute -

"(1) Subject to paragraph (2), where a company has revised its accounts and its strategic report, directors' report or directors' remuneration report under section 454 of the 2006 Act, a company's current auditor or auditors shall make a report or (as the case may be) further report under section 495 of the 2006 Act (auditor's report on company's annual accounts) [Section 495 was amended by S.I. 2013/3008, 2016/649 and 2017/516.], to the company's members on those revised accounts and revised reports, and -

(za) subject to the modifications in paragraph (1A), the requirements of sections 495 to 497 of the 2006 Act apply, as appropriate, to the report on the revised accounts or the revised report as they applied to the, or would have applied to a, report on the original annual accounts, strategic report, directors' report or directors' remuneration report,";

(b) after paragraph (1) insert -

"(1A) The modifications are that -

(a) for the references to the report on the company's annual accounts in sections 495(1), 496(1) [Section 496 was substituted by S.I. 2015/980 and amended by S.I. 2016/649.] and 497(1) there were substituted a reference to the report under this regulation,

(b) the -