1049 Accounts and reports: general
1049 Accounts and reports: general
Companies Act 2006 | Legislation

(1)     The Secretary of State may make provision by regulations requiring an overseas company that is required to register particulars under section 1046—

(a)     to prepare the like accounts [and strategic report] and directors' report, and

(b)     to cause to be prepared such an auditor's report,

as would be required if the company were formed and registered under this Act.

(2)     The regulations may for this purpose apply, with or without modifications, all or any of the provisions of—

Part 15 (accounts and reports), and

Part 16 (audit).

(3)     The Secretary of State may make provision by regulations requiring an overseas company to deliver to the registrar copies of—

(a)     the accounts and reports prepared in accordance with the regulations, or