Auditors' report on revised accounts and revised report or review
7.—(1) Regulation 6 of the 1990 Regulations (auditors' report on revised accounts and revised report)(1) is amended as follows.
(2) In the heading, after “report” insert “or review”.
(3) In paragraph (3)—
(a)after “provisions of the Act” insert “ (and, where applicable, Article 4 of the IAS Regulation)”, and
(b)after “requirements of the Act” insert “ (and, where applicable, Article 4 of the IAS Regulation)”.
(4) In paragraph (4)—
(a)for “consider” substitute “state”,
(b)after “directors' report” insert “or operating and financial review”,
(c)after “the report” insert “or review”,
(d)after “revised report” insert “or review”, and
(e)omit from “and if they are of the opinion” to the end.
Regulation 6 was amended by regulation 3 of S.I. 1996/315.