Approval and signature of revised accounts
- Include required statements and date when approving revised accounts
UK Statutory Instrument
2008
United Kingdom
The Companies (Revision of Defective Accounts and Reports) Regulations 2008
At a glance
What's here
7 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.
Approval and signature of revised strategic report
- Include required statements, date and signature in revised strategic report
Approval and signature of revised directors' report
- Approve, sign and add required statements to a revised directors' report
Approval and signature of revised directors' remuneration report
- Include required statements and approval date in revised directors' remuneration report
Auditor's report on revised accounts and revised report
- Auditor must report on revised accounts and reports
Auditor's report where company ceases to be exempt from audit
- File auditor's report when revised accounts lose audit exemption
Publication of revised accounts and reports
- Send revised accounts to people who previously got the originals
Browse 15 other sections — procedural / definitional / commencement
Citation, commencement and application
Interpretation
Content of revised accounts or revised report
Approval and signature of revised revised directors’ remuneration policy
Auditor's report on revised report alone
Effect of revision of accounts
Effect of revision of report
Laying of revised accounts or a revised report
Delivery of revised accounts or a revised report
Small and medium sized companies
Summary financial statements
Companies exempt from audit under section 477 , 479A or 480
Modifications of the 2006 Act
Revocations etc.
Review
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