Companies (Accounting) Act 2017

Amendment of section 393 of Principal Act

65. Section 393 of the Principal Act is amended, in subsection (1), by the substitution of “there are reasonable grounds for believing that a category 1 or 2 offence may have been committed by the company or an officer or agent of it,” for “there are reasonable grounds for believing that the company or an officer or agent of it has committed a category 1 or 2 offence,”.