PART 5DELIVERY OF ACCOUNTING DOCUMENTS: GENERAL
CHAPTER 2Companies required to prepare and disclose accounts under parent law
Statement of details of parent law and other information33.
(1)
The accounting documents delivered to the registrar under regulation 32 must be accompanied by a statement containing the following information.
(2)
The information required is—
(a)
the legislation under which the accounts have been prepared and F1... audited,
(b)
whether those accounts have been prepared in accordance with a set of generally accepted accounting principles and, if so, the name of the organisation or other body which issued those principles, F2 and
F3(c)
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F4(d)
whether those accounts have been audited in accordance with a set of generally accepted auditing standards and, if so, the name of the organisation or other body which issued those standards.
F5(e)
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