# The Accounts and Reports (Amendment) (EU Exit) Regulations 2018, Paragraph 28: The Overseas Companies Regulations 2009


In regulation 47(2) (statement of details of parent law and other information)—
(a) in sub-paragraph (a), omit “, if applicable,”;
(b) in sub-paragraph (b), at the end insert “and”;
(c) omit sub-paragraph (c);
(d) for sub-paragraph (d) substitute—
“(d) whether those accounts have been audited in accordance with a set of generally accepted auditing standards, and if so, the name of the organisation or other body which issued those standards.”;
(e) omit sub-paragraph (e).

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Source: https://www.legislation.gov.uk/ukdsi/2018/9780111174036/schedule/3/paragraph/28 (the official version)
Page: https://openlegislation.uk/draft-accounts-and-reports-amendment-eu-exit-regulations-2018/schedule-3/paragraph-28
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.