# The Overseas Companies Regulations 2009, Paragraph 2


(1) The company’s directors must use the same line items in preparing overseas companies individual accounts for each financial year, unless in their opinion there are special reasons for a change.
(2) Particulars of any such change must be given in a note to the accounts in which the new line item is first used, and the reasons for the change must be explained.

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Source: https://www.legislation.gov.uk/ukdsi/2009/9780111479476/schedule/4/paragraph/2 (the official version)
Page: https://openlegislation.uk/draft-overseas-companies-regulations-2009/schedule-4/paragraph-2
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.