Section 400: Power to alter accounting requirements.

The Minister may after consultation with the Financial Reporting Council of Nigeria by regulations in a statutory instrument—(a) add to the classes of documents to be—
(i) comprised in a company’s financial statements for a year to be laid before the company in general meeting as required by section 388, or (ii) delivered to the Commission under that section, and make provision as to the matters to be included in any document to be added to either class; or
(b) modify the requirements of this Act as to the matters to be stated in a document of any such class, or reduce the classes of documents to be delivered to the Commission under section 386.