# The Small Companies and Groups (Accounts and Directors’ Report) Regulations 2008, Paragraph 4: General rules


Any differences of accounting rules as between a parent company’s individual accounts for a financial year and its group accounts must be disclosed in a note to the latter accounts and the reasons for the difference given.

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Source: https://www.legislation.gov.uk/ukdsi/2008/9780110806426/schedule/6/paragraph/4 (the official version)
Page: https://openlegislation.uk/draft-small-companies-and-groups-accounts-and-directors-report-regulations-2008/schedule-6/paragraph-4
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.