The Companies (Revision of Defective Accounts and Reports) (Amendment) Regulations 2013

1. Introductory Text

2. 1. Citation and commencement

3. 2. Amendment to the Companies (Revision of Defective Accounts and Reports) Regulations 2008

4. 3. In regulation 2(1) (Interpretation)— (a) after the entry relating to...

5. 4. For regulation 3(4) substitute— (4) The provisions of the 2006...

6. 5. After regulation 4 (approval and signature of revised directors’ report)...

7. 6. After regulation 6 (approval and signature of revised directors’ remuneration...

8. 7. In regulation 7(4) (auditor’s report on revised accounts and revised...

9. 8. In regulation 9 (auditor’s report on revised report alone)—

10. 9. In regulation 11 (effect of revision of report)—

11. 10. In Regulation 12(3) (publication of revised accounts and reports) for...

12. 11. Regulation 17 (Summary financial statements) is omitted.

13. 12. In regulation 19— (a) in paragraph 1, before “directors’ report”...

14. 13. Saving

15. Signature

16. Explanatory Note