# Companies Act 1989, Paragraph 7

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

After paragraph 36 (disclosure of accounting policies) insert—
“
36A 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/ukpga/1989/40/schedule/1/paragraph/7 (the official version)
Page: https://openlegislation.uk/companies-act-1989/schedule-1/paragraph-7
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.