# The Large and Medium-sized Companies and Groups (Accounts and Reports) Regulations 2008, Paragraph 15: Preliminary


But if it appears to the company’s directors that there are special reasons for departing from any of those principles in preparing the company’s accounts in respect of any financial year they may do so, in which case particulars of the departure, the reasons for it and its effect must be given in a note to the accounts.

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Source: https://www.legislation.gov.uk/ukdsi/2008/9780110806303/schedule/3/paragraph/15 (the official version)
Page: https://openlegislation.uk/draft-large-and-medium-sized-companies-and-groups-accounts-and-reports-regulations-2008/schedule-3/paragraph-15
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.