Companies Act 2014 section 376

Delivery of revised financial statements or a revised report

Section 376 sets out the obligations on directors to deliver revised financial statements or a revised directors' report to the Registrar, where the original versions have already been filed as part of the company's annual return.

• Revised financial statements or a revised directors' report, together with the statutory auditors' report, must be delivered to the Registrar within 28 days of the date of revision
• Where the revision is by replacement, a copy of the replacement documents and auditors' report must be filed; where it is by supplementary note, a copy of that note and the auditors' report must be filed
• Failure by any director, shadow director, or de facto director to comply with these filing requirements is a category 3 offence
• If the original documents were already registered before the revised versions are received, both the revised and the original documents must remain on the register