Companies Act 2014

375.

Laying of revised financial statements or a revised report

375. (1) This section has effect where the directors of a company have prepared revised financial statements or a revised directors’ report under section 366 and copies of the original statutory financial statements or directors’ report have been laid before a general meeting of the company under section 341 .

(2) A copy of the revised financial statements or (as the case may be) the revised directors’ report, together with a copy of the statutory auditors’ report on those financial statements, or (as the case may be) on that report, shall be laid before the next general meeting of the company held after the date of revision at which any statutory financial statements for a financial year are laid, unless the revised financial statements, or (as the case may be) the revised directors’ report, have already been laid before an earlier general meeting.

Annotations

Modifications (not altering text):

C90

Application of section restricted (1.01.2020) by European Union (Qualifying Partnerships: Accounting and Auditing) Regulations 2019 (S.I. No. 597 of 2019), reg. 15, in effect as per reg. 1(2), (3).

Non-application of certain provisions of Principal Act

15. Sections 281 to 286, 305A, 312, 318, 319, 325(1)(c), (d) and (e), 326(1)(c) and (d) and (2)(d), 328, 338, 339, 341, 375, 381 to 385, 392, 396 to 398, 401 and 402 of the Principal Act shall not apply to a qualifying partnership.