UK Statutory Instrument 1990 United Kingdom

The Companies (Revision of Defective Accounts and Report) Regulations 1990

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4 compliance obligations

What this Act requires

Sections that create concrete duties on businesses or carry penalties. Procedural and definitional sections are folded into the “Browse other sections” expander at the bottom of each group. Click any section title to read the source text on legislation.gov.uk.

s.004

Approval and signature of revised accounts or a revised report

  • Include required statements and date when approving revised accounts
s.005

(1) Section 234A of the Act (approval and signing of...

  • Include statutory statements when revising a directors' report
s.007

Auditors' report on revised report alone

  • Direct auditors to prepare a report on your revised directors' report
s.010

Publication of revised accounts and reports

  • Send revised accounts and auditors' report to shareholders and other entitled persons within 28 days
Browse 12 other sections — procedural / definitional / commencement
s.001

Citation and commencement

s.002

Interpretation

s.003

Content of revised accounts or a revised report

s.006

Auditors' report on revised accounts and revised report

s.008

Effect of revision

s.009

(1) Subject to the following provisions of these Regulations, upon...

s.011

Laying of revised accounts or a revised report

s.012

Delivery of revised accounts or a revised report

s.013

Small and medium sized companies

s.014

Summary financial statements

s.015

Dormant companies

s.016

Modifications of Act

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