47.—(1) The copies of accounting documents delivered to the registrar under regulation 45 or 46 must be accompanied by a statement containing the following information.
(2) The information required is—
(a)the legislation under which the accounts have been prepared and F1... audited,
(b)whether those accounts have been prepared in accordance with a set of generally accepted accounting principles, and if so, the name of the organisation or other body which issued those principles, [F2 and]
F3(c). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
[F4(d)whether those accounts have been audited in accordance with a set of generally accepted auditing standards, and if so, the name of the organisation or other body which issued those standards.]
F5(e). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Textual Amendments
F1Words in reg. 47(2)(a) omitted (31.12.2020) by virtue of The Accounts and Reports (Amendment) (EU Exit) Regulations 2019 (S.I. 2019/145), reg. 1(2)(c), Sch. 3 para. 28(a); 2020 c. 1, Sch. 5 para. 1(1)
F2Word in reg. 47(2)(b) inserted (31.12.2020) by The Accounts and Reports (Amendment) (EU Exit) Regulations 2019 (S.I. 2019/145), reg. 1(2)(c), Sch. 3 para. 28(b); 2020 c. 1, Sch. 5 para. 1(1)
F3Reg. 47(2)(c) omitted (31.12.2020) by virtue of The Accounts and Reports (Amendment) (EU Exit) Regulations 2019 (S.I. 2019/145), reg. 1(2)(c), Sch. 3 para. 28(c); 2020 c. 1, Sch. 5 para. 1(1)
F4Reg. 47(2)(d) substituted (31.12.2020) by The Accounts and Reports (Amendment) (EU Exit) Regulations 2019 (S.I. 2019/145), reg. 1(2)(c), Sch. 3 para. 28(d); 2020 c. 1, Sch. 5 para. 1(1)
F5Reg. 47(2)(e) omitted (31.12.2020) by virtue of The Accounts and Reports (Amendment) (EU Exit) Regulations 2019 (S.I. 2019/145), reg. 1(2)(c), Sch. 3 para. 28(e); 2020 c. 1, Sch. 5 para. 1(1)