Chapter 17 – Revision of defective statutory financial statements (ss 366-379)

Contents

Section 366 – Voluntary revision of defective statutory financial statements [CA 2014 s 366] Section commentary
Section 367 – Content of revised financial statements or revised report [CA 2014 s 367] Section commentary
Section 368 – Approval and signature of revised financial statements [CA 2014 s 368] Section commentary
Section 369 – Approval and signature of revised directors' report [CA 2014 s 369] Section commentary
Section 370 – Statutory auditors' report on revised financial statements and revised report [CA 2014 s 370] Section commentary
Section 371 – Cases where company has availed itself of audit exemption [CA 2014 s 371] Section commentary
Section 372 – Statutory auditors' report on revised directors' report alone [CA 2014 s 372] Section commentary
Section 373 – Effect of revision [CA 2014 s 373] Section commentary
Section 374 – Publication of revised financial statements and reports [CA 2014 s 374] Section commentary
Section 375 – Laying of revised financial statements or a revised report [CA 2014 s 375] Section commentary
Section 376 – Delivery of revised financial statements or a revised report [CA 2014 s 376] Section commentary
Section 377 – Small and medium companies [CA 2014 s 377] Section commentary
Section 378 – Application of this Chapter in cases where audit exemption available, etc. [CA 2014 s 378] Section commentary
Section 379 – Modifications of Act [CA 2014 s 379] Section commentary

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