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The Statutory Auditors Regulations 2017

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Explanatory Memorandum
Explanatory Memorandum
Explanatory Memorandum sets out a brief statement of the purpose of a Statutory Instrument and provides information about its policy objective and policy implications. They aim to make the Statutory Instrument accessible to readers who are not legally qualified and accompany any Statutory Instrument or Draft Statutory Instrument laid before Parliament from June 2004 onwards.
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Amendments to the Companies (Revision of Defective Accounts and Reports) Regulations 2008

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8. In regulation 5 (approval and signature of revised directors’ report), for “them” substitute “it”;

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