{
  "url": "https://openlegislation.uk/draft-overseas-companies-regulations-2009/schedule-4/paragraph-17",
  "json_url": "https://openlegislation.uk/draft-overseas-companies-regulations-2009/schedule-4/paragraph-17.json",
  "legislation": "ukdsi/2009/9780111479476",
  "legislation_title": "The Overseas Companies Regulations 2009",
  "legislation_url": "https://openlegislation.uk/draft-overseas-companies-regulations-2009",
  "path": "schedule/4/paragraph/17",
  "kind": "paragraph",
  "number": "17",
  "heading": null,
  "text": "It must be stated whether the accounts have been prepared in accordance with the applied accounting standards and particulars of any material departure from those standards and the reasons for it must be given.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukdsi/2009/9780111479476/schedule/4/paragraph/17",
    "retrieved_at": "2026-10-30T14:57:28.054034+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}