The accounting officer may deviate from the standards referred to in paragraph 1 if he or she considers this necessary in order to give a fair presentation of the assets and liabilities, charges, income and cash flow.
Féadfaidh an t-oifigeach cuntasaíochta imeacht ó na caighdeáin dá dtagraítear i mír 1 má mheasann sé go bhfuil gá leis sin, chun léargas fíorcheart a thabhairt ar shócmhainní agus ar dhliteanais, ar mhuirir, ar ioncam agus ar shreabhadh airgid.