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The Companies (Revision of Defective Accounts and Report) (Amendment) Regulations (Northern Ireland) 2006

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Auditors' report on revised report alone

8.  In regulation 7 of the 1991 Regulations (auditors' report on revised report)(1), for paragraph (3) substitute—

(3) Where a revised directors' report is prepared under Article 253, the auditors' report shall state whether in their opinion the information given in that revised report is consistent with the annual accounts for the relevant year (specifying it).

(3A) Where a revised directors' remuneration report is prepared under Article 253, the auditors' report shall state whether in their opinion any auditable part of the revised report has been properly prepared (“auditable part” being a part containing information required by Part III of Schedule 7A to the Order(2))..

(1)

Regulation 7 was amended by regulation 3 of S.R. 1997 No. 423

(2)

Schedule 7A was inserted by regulation 9 of, and the Schedule to, S.R. 2005 No. 56

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