# The Financial Services and Markets Act 2000 (Financial Promotion) Order 2005, Paragraph 44

Extent: E+W+S+N.I.

In the case of an offeror which is required to deliver accounts to the registrar of companies and which does not fall within paragraph 45—
(a) the audited accounts of the offeror in respect of the last two accounting reference periods for which the laying and delivering of accounts under the 2006 Act has passed; and
(b) if accounts have been delivered to the relevant registrar of companies in respect of a later accounting reference period, a copy of those accounts.

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Source: https://www.legislation.gov.uk/uksi/2005/1529/schedule/4/paragraph/44 (the official version)
Page: https://openlegislation.uk/financial-services-and-markets-act-2000-financial-promotion-order-2005/schedule-4/paragraph-44
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.