454 Voluntary revision of accounts etc
454 Voluntary revision of accounts etc
Companies Act 2006 | Legislation

(1)     If it appears to the directors of a company that—

(a)     the company's annual accounts,

(b)     the directors' remuneration report or the directors' report, or

[(c)     a strategic report of the company,]

did not comply with the requirements of this Act (or, where applicable, of Article 4 of the IAS Regulation), they may prepare revised accounts or a revised report or statement.

(2)     Where copies of the previous accounts or report have been sent out to members, delivered to the registrar or (in the case of a public company) laid before the company in general meeting, the revisions must be confined to—