Clause 120

by deleting the words “accounts or consolidated accounts (other than a requirement of the Accounting Standards) or to the form and content of the report required by section 201(6) and (6A)” in subsections (1) and (2) and substituting in each case the words “financial statements or consolidated financial statements (other than a requirement of the Accounting Standards) or to the form and content of the statement required by section 201(16)”;

by deleting the words “accounts or consolidated accounts or report” in subsections (1), (2) and (3) and substituting in each case the words “financial statements or consolidated financial statements or directors’ statement”; and

by deleting the words “accounts and reports” in the section heading and substituting the words “financial statements and directors’ statement”.