Companies (Revision of Defective Accounts and Report) (Amendment) Regulations (Northern Ireland) 1997
These Regulations, which are made under Article 253(3) and (4) of the Companies (Northern Ireland) Order 1986 make certain amendments to the Companies (Revision of Defective Accounts and Report) Regulations (Northern Ireland) 1991 (S.R. 1991 No. 268). In particular—regulation 3 amends regulations 6(1) and 7(1) of the 1991 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 Article 253 unless the directors engage the former auditors under regulation 6(2) or 7(2);regulation 5 amends regulation 10(3) of the 1991 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 Article 253; andregulation 6 inserts a new regulation 13A into the 1991 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 1991 Regulations) in addition to the provision already made by regulation 13.