# Companies Act 1985, Paragraph 8

Extent: E+W+S+N.I.

The review must—
(a) state whether it has been prepared in accordance with relevant reporting standards, and
(b) contain particulars of, and reasons for, any departure from such standards.

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Source: https://www.legislation.gov.uk/ukpga/1985/6/schedule/7ZA/paragraph/8 (the official version)
Page: https://openlegislation.uk/companies-act-1985/schedule-7ZA/paragraph-8
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.