UK Statutory Instrument SI 1990/2570 United Kingdom

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

Read it on legislation.gov.uk (opens in a new tab)
Status
In Force
Penalty ceiling
Regulated

Does it bind you?

Business-side roles with duties under this instrument.

Director or Officer3 Trader1

Other Acts binding the same actors

If a role above is yours, these are the other instruments that most often bind it.

Director or Officer — also bound by 429 other Acts
Companies Act 2006 126 duties
Trader — also bound by 825 other Acts
Companies Act 2006 243 duties
Companies Act 1985 85 duties

What it requires

Regulations creating concrete business duties or carrying penalties, grouped as the instrument is structured. Titles link to the source text — blue means you’re leaving for legislation.gov.uk.

s.004 Approval and signature of revised accounts or a revised report Regulated
  • Include required statements and date when approving revised accountsDirector or Officer
s.005 (1) Section 234A of the Act (approval and signing of... Regulated
  • Include statutory statements when revising a directors' reportDirector or Officer
s.007 Auditors' report on revised report alone Regulated
  • Direct auditors to prepare a report on your revised directors' reportTrader
s.010 Publication of revised accounts and reports Regulated
  • Send revised accounts and auditors' report to shareholders and other entitled persons within 28 daysDirector or Officer
12 other provisions — procedural and definitional
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

Duty extraction and severity labels are Guvnor’s analysis of the instrument, not the instrument itself. Always verify against the linked source text.