495 Auditor's report on company's annual accounts
Companies Act 2006 (2006 c 46) | Legislation

Chapter 3
Functions of Auditor

Auditor's report

495  Auditor's report on company's annual accounts

(1)     A company's auditor must make a report to the company's members on all annual accounts of the company of which copies are, during his tenure of office—

(a)     in the case of a private company, to be sent out to members under section 423;

(b)     in the case of a public company, to be laid before the company in general meeting under section 437.

[(2)     The auditor's report must include—

(a)     the identity of the company whose annual accounts are the subject of the audit,

(b)     a description of the annual accounts that are the subject of the audit (including the period covered by those accounts),

(c)     a description of the financial reporting framework that has been applied in the preparation of those accounts, and

(d)     a description of the scope of the audit

Powered by Lexis+®
 

Popular documents

LEXISNEXIS

Enforcing a warrant of control

Enforcing a warrant of controlThis Practice Note has been produced by enforcement specialists, The Sheriffs Office. It guides users through the process of enforcing a warrant of control obtained from the County Court as a method of enforcing a money judgment; whereby the judgment creditor takes

LEXISNEXIS

Transferred malice

Transferred maliceThe principle of transferred maliceIf a person has a malicious intent towards X and, in carrying out that intent, injures Y, he is guilty of an offence. So, if D shoots at A with intent to kill him but kills B by mistake it is murder; the mistake as to the identity of the victim is

LEXISNEXIS

Carriage of goods by sea—the Hague-Visby Rules

Carriage of goods by sea—the Hague-Visby RulesThis Practice Note explains the Hague-Visby Rules (the Rules) which are an international convention enacted into English law by the Carriage of Goods by Sea Act 1971 (CGSA 1971) whose purpose is to regulate some of the most important rights and

LEXISNEXIS

Rescission of a contract

Rescission of a contractWhat is rescission of a contract?The remedy of rescission is available to a party whose consent, in entering into a contract, has been invalidated in some way:•the effect of rescinding a contract is to extinguish it and restore the parties to their pre-contractual