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The Companies (Revision of Defective Accounts and Reports) Regulations 2008
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- UK Statutory Instruments
- 2008 No. 373
- PART 4
- Regulation 10
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Effect of revision of accountsU.K.
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10.—(1) Upon the directors approving revised accounts under regulation 4, the provisions of the 2006 Act have effect as if the revised accounts were, as from the date of their approval, the annual accounts of the company in place of the original annual accounts.
(2) In particular, the revised accounts shall as from that date be the company's annual accounts for the relevant financial year for the purposes of the following provisions of the 2006 Act—
(a)section 431 (right of member or debenture holder to copies of accounts and reports: unquoted companies),
(b)section 432 (right of member or debenture holder to copies of accounts and reports: quoted companies),
(c)section 434(3) (requirements in connection with publication of statutory accounts), and
(d)sections 423 (duty to circulate copies of annual accounts and reports), 437 (public companies; laying of accounts and reports before general meeting) and 441 (duty to file accounts and reports with the registrar), if the requirements of those sections have not been complied with prior to the date of revision.
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