SCHEDULE 1IAS ACCOUNTS: CONSEQUENTIAL AMENDMENTS TO 1986 ORDER

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1

In Articles 253 to 253C (revision of defective accounts or reports)31, after “requirements of this Order”, wherever occurring, insert “(or, where applicable, of Article 4 of the IAS Regulation)”.

2

That expression occurs in Article 253(1) and (2), in Article 253A(1) and (3), in Article 253B(1), (4) and (5) and in Article 253C(1).