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The Companies Act 1985 (International Accounting Standards and Other Accounting Amendments) Regulations 2004
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- UK Statutory Instruments
- 2004 No. 2947
- PART 3
- Regulation 10
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Voluntary revision of annual accounts
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10.—(1) Section 245 of the 1985 Act (voluntary revision of defective accounts and reports)(1) is amended as follows.
(2) In subsection (1)–
(a)after “annual accounts” insert “or summary financial statement”, and
(b)for “revised report” substitute “revised statement or report”.
(3) In subsection (3), after “annual accounts” insert “or a revised summary financial statement”.
(4) In subsection (4)(a) and (b), for “or report” substitute “, statement or report”.
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