441. General Power To Make Further Provision About Accounts And Reports
(1) The Board may make rules about–
(a) the accounts and reports that companies are required to prepare,
(b) the categories of companies required to prepare accounts and reports of any description,
(c) the form and content of the accounts and reports that companies are required to prepare,
(d) the obligations of companies and others as regards–
(i) the approval of accounts and reports,
(ii) the sending of accounts and reports to members and others,
(iii) the laying of accounts and reports before the company in general meeting,
(iv) the delivery of copies of accounts and reports to the Registrar, and
(v) the publication of accounts and reports.
(2) The rules may amend this Part by adding, altering or repealing provisions.
(3) But they must not amend (other than consequentially)–
(a) section 382 (accounts to give a fair representation), or
(b) the provisions of Chapter 9 (revision of defective accounts and reports).
(4) The rules may impose fines (up to a maximum of level 3) for contraventions of the rules.