The Companies (Revision of Defective Accounts and Report) (Amendment) Regulations 1996
These Regulations, which are made under section 245 of the Companies Act 1985 (c. 6), make certain amendments to the Companies (Revision of Defective Accounts and Report) Regulations 1990 (S.I. 1990/2570). In particular—regulation 3 amends regulations 6(1) and 7(1) of the 1990 Regulations to make it clear that a company’s current auditors are required to report on any revised accounts (or revised directors’ report) prepared under section 245 unless the directors engage the former auditors under regulation 6(2) or 7(2);regulation 5 amends regulation 10(3) of the 1990 Regulations to make it clear that the obligation under that provision must be complied with not more than 28 days after the date of revision of the accounts (or directors’ report) under section 245; andregulation 6 inserts a new regulation 13A into the 1990 Regulations which provides for the preparation and delivery to the registrar of companies of revised abbreviated accounts (as defined in regulation 13(1) of the 1990 Regulations) in addition to the provision already made by regulation 13.