# The Companies Act 1985 (Bank Accounts) Regulations 1991, Paragraph 49: Disclosure of accounting policies


It shall be stated whether the accounts have been prepared in accordance with applicable accounting standards and particulars of any material departure from those standards and the reasons for it shall be given.

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Source: https://www.legislation.gov.uk/uksi/1991/2705/schedule/1/paragraph/49 (the official version)
Page: https://openlegislation.uk/companies-act-1985-bank-accounts-regulations-1991/schedule-1/paragraph-49
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.