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Information Notice I/2012/2 – Companies (Amendment) Act 2012


Pursuant to its remit of encouraging compliance with company law, the Office of the Director of Corporate Enforcement has prepared a short summary of the scope of the Companies (Amendment) Act 2012. The Act amends Sections 1 and 2 of the Companies (Miscellaneous Provisions) Act 2009. The 2012 Act amends the regulations that allow certain parent companies use US Generally Accepted Acounting Principles by extending the timeframe to 31 December 2020.