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The International Accounting Standards and European Public Limited-Liability Company (Amendment etc.) (EU Exit) Regulations 2019
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There are currently no known outstanding effects for the The International Accounting Standards and European Public Limited-Liability Company (Amendment etc.) (EU Exit) Regulations 2019, Paragraph 55.
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Amendments to the Companies (Revision of Defective Accounts and Reports) Regulations 2008U.K.
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55.—(1) The Companies (Revision of Defective Accounts and Reports) Regulations 2008 M1 are amended as follows.
(2) In regulation 3 (content of revised accounts or revised report)—
(a)in paragraph (1), omit “and, where applicable, Article 4 of the IAS Regulation”;
(b)in paragraph (2)(b), for “international accounting standards” substitute “ UK-adopted international accounting standards ”.
(3) In regulation 7 (auditor's report on revised accounts and revised report)—
(a)in paragraph (1A)(b), omit “(and, where applicable, Article 4 of the IAS Regulation)”;
(b)in paragraph (3), omit “and, where applicable, Article 4 of the IAS Regulation”.
Commencement Information
I1Sch. 1 para. 55 in force on IP completion day (in accordance with 2020 c. 1, Sch. 5 para. 1(1)), see reg. 1(2)
Marginal Citations
M1S.I. 2008/373, amended by S.I. 2017/1164; there are other amending instruments but none is relevant.
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