11. Evidence of text of accounting standards

publish a notice of the making or formulation of the accounting standard in such manner as will secure adequate publicity for such making or formulation;

specify in the notice referred to in paragraph (a) —

the date of such making or formulation;

the class or description of company or persons or class of persons prescribed under section 9(1)(b) or otherwise in respect of which the accounting standard is made or formulated; and

the place at and the time during which the accounting standard which is the subject of the notice may be inspected; and

ensure that, so long as the accounting standard remains in force, copies of that accounting standard, and of all amendments to that accounting standard, are available for inspection by members of the public free of charge, and for purchase by members of the public at a reasonable price.

the production of a document purporting to be a copy of a notice published by the Council under subsection (l)(a) shall be proof of such a notice until the contrary is proved; and

the production of a document purporting to be an accounting standard made or formulated by the Council as in force at a specified time, or an amendment or a revocation by the Council of such an accounting standard, and to be the subject of a notice under

the specified accounting standard or the amendment thereto was in force at that time or the revoked accounting standard was not in force, as the case may be;

the text set out in the document is the text of the accounting standard.