Companies Act 2014 section 375

Laying of revised financial statements or a revised report

Section 375 sets out the requirements for presenting revised financial statements or a revised directors' report to company members at a general meeting, where the original documents have already been laid before a general meeting.

• This section applies where directors have prepared revised financial statements or a revised directors' report and the originals have already been presented at a general meeting
• The revised documents must be accompanied by a copy of the statutory auditor's report on those revised documents
• The revised documents must be laid before the next general meeting held after the date of revision at which any statutory financial statements are presented
• There is no obligation to present the revised documents again if they have already been laid before an earlier general meeting