# The Overseas Companies Regulations 2009, Paragraph 17


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.

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Source: https://www.legislation.gov.uk/ukdsi/2009/9780111479476/schedule/4/paragraph/17 (the official version)
Page: https://openlegislation.uk/draft-overseas-companies-regulations-2009/schedule-4/paragraph-17
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.