The Companies (Revision of Defective Accounts and Report) (Amendment) Regulations 2005
These Regulations, which come into force on 1st October 2005, are made under section 245 of the Companies Act 1986 (c. 6) (“the Act”). Section 245 concerns the voluntary revision by the directors of a company of defective accounts and reports prepared by the company. The Regulations further amend the Companies (Revision of Defective Accounts and Report) Regulations (S.I. 1990/2570).