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

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....oad, New Delhi-110 001. Dated: 13th January, 2003 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 re....