- Y Diweddaraf sydd Ar Gael (Diwygiedig)
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The Companies (Revision of Defective Accounts and Reports) Regulations 2008
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Changes to legislation:
There are currently no known outstanding effects for the The Companies (Revision of Defective Accounts and Reports) Regulations 2008, Section 21.
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Memorandwm Esboniadol
21.—(1) The Secretary of State must from time to time—
(a)carry out a review of the regulatory provision in these Regulations to which amendments have been made by Part 3 of the Statutory Auditor Regulations 2017, and
(b)publish a report setting out the conclusions of the review.
(2) The first report must be published before 1st January 2023.
(3) Subsequent reports must be published at intervals not exceeding 5 years.
(4) Section 30(3) of the Small Business, Enterprise and Employment Act 2015 requires that a review carried out under this regulation must, so far as is reasonable, have regard to how Article 28 of Directive 2006/43/EC of the European Parliament and of the Council on statutory audits of annual accounts and consolidated accounts, amending Council Directives 78/660/EEC and 83/349/EEC and repealing Council Directive 84/253/EEC is implemented in other member States.
(5) Section 30(4) of the Small Business, Enterprise and Employment Act 2015 requires that a report published under this regulation must, in particular—
(a)set out the objectives intended to be achieved by the regulatory provision referred to in paragraph (1)(a),
(b)assess the extent to which those objectives are achieved,
(c)assess whether those objectives remain appropriate, and
(d)if those objectives remain appropriate, assess the extent to which they could be achieved in another way which involves less onerous regulatory provision.
(6) In this regulation, “regulatory provision” has the same meaning as in sections 28 to 32 of the Small Business, Enterprise and Employment Act 2015 (see section 32 of that Act).]
Textual Amendments
F1Reg. 21 inserted (1.1.2018) by The Statutory Auditors Regulations 2017 (S.I. 2017/1164), regs. 1(2)(3), 14 (with reg. 2(6)(7))
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