The Companies (Revision of Defective Accounts and Reports) Regulations 2008

1. Introductory Text

2. PART 1

   1. 1. Citation, commencement and application

   2. 2. Interpretation

3. PART 2 REVISED

   1. 3. Content of revised accounts or revised report

   2. 4. Approval and signature of revised accounts

   3. 5. Approval and signature of revised directors’ report

   4. 6. Approval and signature of revised directors’ remuneration report

4. PART 3

   1. 7. Auditor’s report on revised accounts and revised report

   2. 8. Auditor’s report where company ceases to be exempt from audit

   3. 9. Auditor’s report on revised report alone

5. PART 4

   1. 10. Effect of revision of accounts

   2. 11. Effect of revision of report

6. PART 5 REVISEDETC

   1. 12. Publication of revised accounts and reports

   2. 13. Laying of revised accounts or a revised report

   3. 14. Delivery of revised accounts or a revised report

7. PART 6

   1. 15. Small and medium sized companies

   2. 16. (1) This regulation has effect (subject to regulation 19(2)) where...

   3. 17. Summary financial statements

8. PART 7

   1. 18. Companies exempt from audit under section 477 or 480

9. PART 8

   1. 19. Modifications of the 2006 Act

   2. 20. Revocations etc.

10. Signature

11. Explanatory Note