# Companies Act 1989, Paragraph 5

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

For paragraph 11 (consistency of accounting policy from one year to the next) substitute—
“
11 Accounting policies shall be applied consistently within the same accounts and from one financial year to the next.”.

---
Source: https://www.legislation.gov.uk/ukpga/1989/40/schedule/1/paragraph/5 (the official version)
Page: https://openlegislation.uk/companies-act-1989/schedule-1/paragraph-5
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.