Reopening/revision of annual accounts after their adoption in the annual general meeting.

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Full Text of the Document

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.... To All Regional Directors All Registrars of Companies Subject:- Reopening/revision of annual accounts after their adoption in the annual general meeting. ..... Sir, In partial modification of earlier view on re-opening/revision of annual accounts, this Department had clarified in 1987 that a company could reopen and revise its accounts even after their adoption in the annual general meeting....