Introductory Text
PART I GENERAL
1.Citation, commencement and interpretation
PART II DIRECTORS' REPORT
2.Duty to prepare directors' report
3.Auditors' report on directors' report
4.Special provision for small companies
5.Special provision for medium-sized companies
6.Cases in which special provisions for small and medium-sized companies do not apply
7.Amendments to Schedule 7
PART III OPERATING AND FINANCIAL REVIEWS
8.Duty to prepare operating and financial review
9.Objective and contents of operating and financial review
10.Auditors' reports on operating and financial reviews
PART IV SUMMARY FINANCIAL STATEMENTS
11.Summary financial statements
12.Transitional provision
PART V REVISION OF DEFECTIVE REPORTS AND REVIEWS
13.Voluntary revision of defective reports and reviews
14.Department’s notice in respect of reports and reviews
15.Application to court in respect of defective reports and reviews
16.Persons authorised to apply to court in connection with defective reports and reviews
PART VI MINOR AND CONSEQUENTIAL AMENDMENTS
17.The Schedule makes minor and consequential amendments.
Signature
SCHEDULE
MINOR AND CONSEQUENTIAL AMENDMENTS
1.The following minor and consequential amendments to the 1986 Order...
2.In paragraph (1A) of Article 246 (persons entitled to receive...
3.In paragraph (1) of Article 247 (right to demand copies...
4.In paragraph (1) of Article 249 (accounts and reports to...
5.In paragraph (1) of Article 250 (accounts and reports to...
6.In the Table in Article 270A (defined expressions), at the...
7.In Schedule 23 (table of punishment of offences under the...
Explanatory Note