Companies (Revision of Defective Accounts and Report) Regulations (Northern Ireland) 1991
These Regulations set out how the provisions of the Companies (Northern Ireland) Order 1986 (“the Order”) are to apply to revised annual accounts of a company or a revised directors' report which have been prepared under Article 253(1) and (2) of the Order (as inserted by Article 14 of the Companies (Northern Ireland) Order 1990). They make provision either for a full revision (whereby the original, defective, annual accounts are replaced by the revised accounts) or for a partial revision (whereby the original, defective accounts are supplemented by a note setting out the corrections to be made).