415 Duty to prepare directors' report
Companies Act 2006 (2006 c 46) | Legislation

Chapter 5
Directors' Report

Directors' report

415  Duty to prepare directors' report

(1)     The directors of a company must prepare a directors' report for each financial year of the company.

[(1A)     Subsection (1) does not apply if the company qualifies as a micro-entity (see sections 384A and 384B).]

(2)

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