{
  "url": "https://openlegislation.uk/companies-revision-of-defective-accounts-and-reports-regulations-2008",
  "json_url": "https://openlegislation.uk/companies-revision-of-defective-accounts-and-reports-regulations-2008.json",
  "id": "uksi/2008/373",
  "title": "The Companies (Revision of Defective Accounts and Reports) Regulations 2008",
  "short_title": "Companies (Revision of Defective Accounts and Reports) 2008",
  "long_title": "These Regulations set out how the provisions of the Companies Act 2006 (“the 2006 Act”) are to apply to revised annual accounts, directors' reports, directors' remuneration reports and summary financial statements prepared under section 454 of the 2006 Act. They replace the Companies (Revision of Defective Accounts and Report) Regulations 1990 (S.I. 1990/2570) (“the 1990 Regulations”) which were made under the Companies Act 1985 (c.6), and the Companies (Revision of Defective Accounts and Report) Regulations (Northern Ireland) 1991 (S.R. 1991/268) (“the 1991 Regulations”), made under the Companies (Northern Ireland) Order 1986 (S.I. 1986/1032 (N.I. 6)).",
  "citation": "S.I. 2008/373",
  "type": "uksi",
  "year": "2008",
  "number": "373",
  "version": "current",
  "date": "2008-02-19",
  "revised": true,
  "valid_from": "2020-12-31",
  "extent": "E+W+S+N.I.",
  "unapplied_effects": 0,
  "provisions": [
    {
      "path": "introduction",
      "kind": "introduction",
      "number": null,
      "heading": "Introductory text",
      "url": "https://openlegislation.uk/companies-revision-of-defective-accounts-and-reports-regulations-2008/introduction",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "part/1",
      "kind": "part",
      "number": "1",
      "heading": "INTRODUCTION",
      "url": null,
      "extent": null,
      "status": null,
      "parent": null
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      "heading": "Citation, commencement and application",
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      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/1"
    },
    {
      "path": "part/2",
      "kind": "part",
      "number": "2",
      "heading": "REVISED ACCOUNTS AND REPORTS",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/3",
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      "heading": "Content of revised accounts or revised report",
      "url": "https://openlegislation.uk/companies-revision-of-defective-accounts-and-reports-regulations-2008/regulation-3",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/2"
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      "path": "regulation/4",
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      "heading": "Approval and signature of revised accounts",
      "url": "https://openlegislation.uk/companies-revision-of-defective-accounts-and-reports-regulations-2008/regulation-4",
      "extent": null,
      "status": null,
      "parent": "part/2"
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    {
      "path": "regulation/4A",
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      "number": "4A",
      "heading": "Approval and signature of revised strategic report",
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      "extent": null,
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      "path": "regulation/5",
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      "heading": "Approval and signature of revised directors' report",
      "url": "https://openlegislation.uk/companies-revision-of-defective-accounts-and-reports-regulations-2008/regulation-5",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/2"
    },
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      "path": "regulation/6",
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      "heading": "Approval and signature of revised directors' remuneration report",
      "url": "https://openlegislation.uk/companies-revision-of-defective-accounts-and-reports-regulations-2008/regulation-6",
      "extent": null,
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      "parent": "part/2"
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    {
      "path": "regulation/6A",
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      "number": "6A",
      "heading": "Approval and signature of revised revised directors’ remuneration policy",
      "url": "https://openlegislation.uk/companies-revision-of-defective-accounts-and-reports-regulations-2008/regulation-6A",
      "extent": null,
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      "parent": "part/2"
    },
    {
      "path": "part/3",
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      "number": "3",
      "heading": "AUDITOR'S REPORTS",
      "url": null,
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      "status": null,
      "parent": null
    },
    {
      "path": "regulation/7",
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      "number": "7",
      "heading": "Auditor's report on revised accounts and revised report",
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      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/3"
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    {
      "path": "regulation/8",
      "kind": "regulation",
      "number": "8",
      "heading": "Auditor's report where company ceases to be exempt from audit",
      "url": "https://openlegislation.uk/companies-revision-of-defective-accounts-and-reports-regulations-2008/regulation-8",
      "extent": null,
      "status": null,
      "parent": "part/3"
    },
    {
      "path": "regulation/9",
      "kind": "regulation",
      "number": "9",
      "heading": "Auditor's report on revised report alone",
      "url": "https://openlegislation.uk/companies-revision-of-defective-accounts-and-reports-regulations-2008/regulation-9",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/3"
    },
    {
      "path": "part/4",
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      "number": "4",
      "heading": "EFFECT OF REVISION",
      "url": null,
      "extent": null,
      "status": null,
      "parent": null
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    {
      "path": "regulation/10",
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      "heading": "Effect of revision of accounts",
      "url": "https://openlegislation.uk/companies-revision-of-defective-accounts-and-reports-regulations-2008/regulation-10",
      "extent": null,
      "status": null,
      "parent": "part/4"
    },
    {
      "path": "regulation/11",
      "kind": "regulation",
      "number": "11",
      "heading": "Effect of revision of report",
      "url": "https://openlegislation.uk/companies-revision-of-defective-accounts-and-reports-regulations-2008/regulation-11",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/4"
    },
    {
      "path": "part/5",
      "kind": "part",
      "number": "5",
      "heading": "PUBLICATION, LAYING AND DELIVERY OF REVISED ACCOUNTS ETC",
      "url": null,
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      "status": null,
      "parent": null
    },
    {
      "path": "regulation/12",
      "kind": "regulation",
      "number": "12",
      "heading": "Publication of revised accounts and reports",
      "url": "https://openlegislation.uk/companies-revision-of-defective-accounts-and-reports-regulations-2008/regulation-12",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/5"
    },
    {
      "path": "regulation/13",
      "kind": "regulation",
      "number": "13",
      "heading": "Laying of revised accounts or a revised report",
      "url": "https://openlegislation.uk/companies-revision-of-defective-accounts-and-reports-regulations-2008/regulation-13",
      "extent": null,
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      "path": "regulation/14",
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      "number": "14",
      "heading": "Delivery of revised accounts or a revised report",
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      "extent": null,
      "status": null,
      "parent": "part/5"
    },
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      "path": "part/6",
      "kind": "part",
      "number": "6",
      "heading": "ABBREVIATED ACCOUNTS AND SUMMARY FINANCIAL STATEMENTS",
      "url": null,
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      "status": null,
      "parent": null
    },
    {
      "path": "regulation/15",
      "kind": "regulation",
      "number": "15",
      "heading": "Small and medium sized companies",
      "url": "https://openlegislation.uk/companies-revision-of-defective-accounts-and-reports-regulations-2008/regulation-15",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/6"
    },
    {
      "path": "regulation/16",
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      "url": "https://openlegislation.uk/companies-revision-of-defective-accounts-and-reports-regulations-2008/regulation-16",
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    {
      "path": "regulation/17",
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      "heading": "Summary financial statements",
      "url": "https://openlegislation.uk/companies-revision-of-defective-accounts-and-reports-regulations-2008/regulation-17",
      "extent": "E+W+S+N.I.",
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      "parent": "part/6"
    },
    {
      "path": "part/7",
      "kind": "part",
      "number": "7",
      "heading": "COMPANIES EXEMPT FROM AUDIT",
      "url": null,
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/18",
      "kind": "regulation",
      "number": "18",
      "heading": "Companies exempt from audit under section 477 , 479A or 480",
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    },
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      "path": "part/8",
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      "path": "signature",
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      "heading": "Explanatory note",
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