Section 454(4)

The regulations may, in particular— make different provision according to whether the previous accounts or report are replaced or are supplemented by a document indicating the corrections to be made; make provision with respect to the functions of the company's auditor in relation to the revised accounts or report; require the directors to take such steps as may be specified in the regulations where the previous accounts or report have been— or where a strategic report and supplementary material containing information derived from the previous accounts or report have been sent to members under section 426; sent out to members and others under section 423, laid before the company in general meeting, or delivered to the registrar, apply the provisions of this Act (including those creating criminal offences) subject to such additions, exceptions and modifications as are specified in the regulations.

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