Regulation 2

In the Companies (Revision of Defective Financial Statements, or Consolidated Financial Statements or Balance‑sheet) Regulations 2018 (G.N. No. S 218/2018) (called in these Regulations the principal Regulations), in regulation 4(4), replace sub‑paragraph (b) with —“(b)any order of the Minister under section 201(15) (or, if applicable, the previous corresponding provision) of the Act substituting the whole or any part of other accounting standards for the whole or any part of the Accounting Standards, as specified in the order, in respect of the original financial statements, or original consolidated financial statements or balance‑sheet, applies to the revised financial statements, or revised consolidated financial statements or balance‑sheet;”.