418 Contents of directors' report: statement as to disclosure to auditors
Companies Act 2006 (2006 c 46) | Legislation

418  Contents of directors' report: statement as to disclosure to auditors

(1)     This section applies to a company unless—

(a)     it is exempt for the financial year in question from the requirements of Part 16 as to audit of accounts, and

(b)     the directors take advantage of that exemption.

(2)     The directors' report must contain a statement to the effect that, in the case of each of the persons who are directors at the time the report is approved—

(a)     so far as the director is aware, there

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