(3)The Central Government may make rules as to the application of the provisions of this Act in relation to revised financial statement or a revised director’s report and such rules may, in particular—(a)make different provisions according to which the previous financial statement or report are replaced or are supplemented by a document indicating the corrections to be made;(b)make provisions with respect to the functions of the company’s auditor in relation to the revised financial statement or report;(c)require the directors to take such steps as may be prescribed.
