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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. Help about Changes to Legislation

Amendments to the Companies (Revision of Defective Accounts and Reports) Regulations 2008U.K.

This section has no associated Explanatory Memorandum

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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