393 Accounts to give true and fair view
Companies Act 2006 (2006 c 46) | Legislation

Chapter 4
Annual Accounts

General

393  Accounts to give true and fair view

(1)     The directors of a company must not approve accounts for the purposes of this Chapter unless they are satisfied that they give a true and fair view of the assets, liabilities, financial position and profit or loss—

(a)     in the case of the company's individual accounts, of the company;

(b)     in the

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