Section 695 of The Companies Act No. 17 of 2015: Voluntary revision of defective financial statements and reports

(1) This section applies to the following documents—(a) the annual financial statement of a company;
(b) a directors' remuneration report;
(c) the directors' report of a company;
(d) a summary financial statement of a company.
(2) If it appears to the directors of a company that a document to which this section applies does not comply with the requirements of this Act, they may revise the document so that it does so comply.
(3) If copies of the original documents have been sent out to members, lodged with the Registrar or, in the case of a public company, presented at a general meeting of the company, the directors shall confine the revisions to—
(a) correcting those matters in relation to which the original documents did not comply with the requirements of this Act; and
(b) the making of any necessary consequential amendments.
(4) The regulations may prescribe how the provisions of this Act are to apply in relation to documents to which this section applies.
(5) In particular, the regulations may—
(a) make different provision according to whether the original document is replaced or is supplemented by a document indicating the corrections to be made;
(b) specify functions of the company's in relation to the revised document;
(c) require the directors of a company to take such steps as may be specified in the regulations—
(i) in relation to an original financial statement or report that has been sent out to members of the company and others in accordance with section 662 presented at a general meeting of the company or lodged with the Registrar; or
(ii) in relation to a summary financial statement or a report that has been sent to members in accordance with that section as applied by section 665.