What must accompany a revision
The note requires the original accounting standards to remain the basis of the revised statements. A new directors' statement and amended auditor's report accompany them. It describes circulation and filing within 30 days of revision and presentation at the next general meeting. Relief granted for the original statements does not automatically carry forward; a fresh application is needed.
Official source
A concise, independent Apex Gateway guide based on the official English source, not a reproduction of the complete document. Consult the original for full conditions, exceptions and subsequent updates.
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