48 Revision of defective statements of accounts

Revision of statements of accounts

48  Revision of defective statements of accounts

(1)     If it appears to the treasurer of a registered party that any statement of accounts for any financial year of the party has not complied with any requirements of regulations under section 42(2)(a) (“the prescribed requirements”), he may prepare a revised statement of accounts.

(2)     Where that statement of accounts has been delivered to the Commission, the revisions shall be confined to—

(a)     the correction of those respects in which the statement did not comply with the prescribed requirements, and

(b)     the making of any necessary consequential alterations.

(3)     If it appears to the Commission that there is, or may be, a question whether any statement of accounts delivered to them under section 45 complies with the prescribed requirements, they may give notice to the treasurer of the party in question indicating the respects in which it

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