Companies (Accounting) Act 2017

Amendment of section 318 of Principal Act

34. Section 318 of the Principal Act is amended—

(a) in subsection (1), by the substitution of “Subject to subsection (9), the following information shall be given” for “The following information shall be given”, and

(b) by the insertion of the following subsection after subsection (8):

“(9) A company that qualifies for the small companies regime or the micro companies regime shall be exempt from the requirements of this section.”.