Variable Capital Companies (Revision of Defective Financial Statements, or Consolidated Financial Statements or Balance Sheet) Regulations 2020

  Table of Contents

  Enacting Formula

1 Citation and commencement

2 Definitions

3 Application

4 Application of section 100 of VCC Act to revised financial statements, etc.

5 Auditing of revised financial statements, etc.

6 Additional statements for revised financial statements, etc.

7 Sending and laying of revised financial statements, etc.

8 Approval for 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 101 of VCC Act to revised financial statements, etc.

13 Filing of revised financial statements, etc.

14 Application of sections 105(5), 106 and 109(3) of VCC Act