Section 1049

The Secretary of State may make provision by regulations requiring an overseas company that is required to register particulars under section 1046— as would be required if the company were formed and registered under this Act. to prepare the like accountsand strategic report and directors' report, and to cause to be prepared such an auditor's report, The regulations may for this purpose apply, with or without modifications, all or any of the provisions of— Part 15 (accounts and reports), and Part 16 (audit). The Secretary of State may make provision by regulations requiring an overseas company to deliver to the registrar copies of— the accounts and reports prepared in accordance with the regulations, or the accounts and reports that it is required to prepare and have audited under the law of the country in which it is incorporated. Regulations under this section are subject to negative resolution procedure.

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Source: legislation.gov.uk · retrieved 2026-09-04