The Companies (Defective Accounts and Directors’ Reports) (Authorised Person) and Supervision of Accounts and Reports (Prescribed Body) Order 2008
This Order authorises the Financial Reporting Review Panel established under the articles of association of the Financial Reporting Council Limited for the purposes of section 456 of the Companies Act 2006 (application to court in respect of defective accounts or directors’ reports) (article 2). It replaces the Companies (Defective Accounts) (Authorised Person) Order 2005 and the Companies (Defective Accounts) (Authorised Person) Order (Northern Ireland) 1991under which the Financial Reporting Review Panel as established under the articles of association of the Financial Reporting Review Panel Limited was authorised for the purposes of section 245B of the Companies Act 1985 and Article 253B of the Companies (Northern Ireland) Order 1986.