UK Statutory Instrument SI 2008/373 United Kingdom

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

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 Officer5 Trader2

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 Regulated
  • Include required statements and date when approving revised accountsDirector or Officer
s.004 Approval and signature of revised strategic report Regulated
  • Include required statements, date and signature in revised strategic reportDirector or Officer
s.005 Approval and signature of revised directors' report Regulated
  • Approve, sign and add required statements to a revised directors' reportDirector or Officer
s.006 Approval and signature of revised directors' remuneration report Regulated
  • Include required statements and approval date in revised directors' remuneration reportDirector or Officer
s.007 Auditor's report on revised accounts and revised report Regulated
  • Auditor must report on revised accounts and reportsTrader
s.008 Auditor's report where company ceases to be exempt from audit Regulated
  • File auditor's report when revised accounts lose audit exemptionTrader
s.012 Publication of revised accounts and reports Regulated
  • Send revised accounts to people who previously got the originalsDirector or Officer
15 other provisions — procedural and definitional
s.001 Citation, commencement and application
s.002 Interpretation
s.003 Content of revised accounts or revised report
s.006 Approval and signature of revised revised directors’ remuneration policy
s.009 Auditor's report on revised report alone
s.010 Effect of revision of accounts
s.011 Effect of revision of report
s.013 Laying of revised accounts or a revised report
s.014 Delivery of revised accounts or a revised report
s.015 Small and medium sized companies
s.017 Summary financial statements
s.018 Companies exempt from audit under section 477 , 479A or 480
s.019 Modifications of the 2006 Act
s.020 Revocations etc.
s.021 Review

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