Companies (Revision of Defective Financial Statements, or Consolidated Financial Statements or Balance-sheet) Regulations 2018
Table of Contents
Enacting Formula
1 Citation and commencement
2 Application
3 Definitions
4 Application of section 201 of Act to revised financial statements, etc.
5 Auditing of revised financial statements, etc.
6 Additional statements to be added to revised financial statements, etc.
7 Sending and laying of revised financial statements, etc.
8 Non‑application of Accounting Standards
9 Relief from requirements as to form and content of revised financial statements, etc., and new directors’ statement
10 Appointment and duties of auditor upon revision of financial statements, etc.
11 Effect of revision of financial statements, etc.
12 Application of section 201AA of Act to revised financial statements, etc.
13 Filing of revised financial statements, etc.
14 Application of sections 203(3A), 204 and 207 of Act