The Companies (Defective Accounts) (Authorised Person) Order 1991
This Order authorises the Financial Reporting Review Panel Limited for the purposes of section 245B of the Companies Act 1985. As a consequence, that Company is empowered to apply under that section to the Court for a declaration or declarator that the annual accounts of a company do not comply with the requirements of that Act and an order requiring the directors of the company to prepare revised accounts.