Bruce Wallace Associates London
Bruce Wallace Associates London


March 2021

19 March, 2021

Q. We have just been informed our 2019 accounts are incorrect. As these accounts have been filed at Companies House and sent out to members, what can we do to rectify this?

A. The directors of the company may prepare revised annual accounts if the original version did not comply with the requirements of the Companies Act 2006 (CA 2006) section 454(1). As copies of the original accounts have been sent to members and delivered to the Registrar, the revisions must be confined to the correction of those respects in which the original accounts or reports did not comply; and the making of any necessary consequential amendments (CA 2006 s454(2)).

The Companies (Revision of Defective Accounts and Reports) Regulations 2008 (SI 2008/373) and the Companies (Revision of Defective Accounts and Reports) (Amendment) (No.2) Regulations 2013 (SI 2013/2224) allow the directors of the company to correct the original defective accounts and reports by either replacing the accounts and reports in substitution for the originals or by a supplementary note indicating the corrections to be made to the originals. The regulations set out how the revised accounts are to be prepared and give details of the procedures to be adopted for approval and signing of the revised accounts and reports.

The original defective accounts will remain on the public record, therefore any revised accounts submitted to Companies House must be clearly marked as "Amended" on the front page. The revised accounts must be for the same period as the original accounts, must clearly state that they replace the original accounts and are now the statutory accounts and must be prepared as they were at the date of the original accounts. If only one part of the accounts is to be amended, there must be a note signed by a director and filed with a copy of the original accounts which states what has been changed.

If you need any further information or help with your accounts or any other company secretarial matters, please contact us. All our contact details are on our website

Martha Bruce

Susan Wallace

Chloe Higgins

Adrienne Graham

Anne-Marie Palmer

Registered office:
118 Pall Mall

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QCA Member

Company registered in England and Wales number 8254957

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