The Accounts and Reports (Amendment) (EU Exit) Regulations 2019

The Overseas Companies Regulations 2009

This section has no associated Explanatory Memorandum

28.  In regulation 47(2) (statement of details of parent law and other information)—

(a)in sub-paragraph (a), omit “, if applicable,”;

(b)in sub-paragraph (b), at the end insert “and”;

(c)omit sub-paragraph (c);

(d)for sub-paragraph (d) substitute—

(d)whether those accounts have been audited in accordance with a set of generally accepted auditing standards, and if so, the name of the organisation or other body which issued those standards.;

(e)omit sub-paragraph (e).