Directors' report
One of the requirements of the Companies Act is that the approved accounts must include a directors' report which includes:
- The names of the persons who, at any time of the financial year, were directors of the company.
- The principal activities of the company
- A business review
Unless exempt 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, so far as the directors are aware, there is no relevant audit information of which the company's auditor is unaware, and he has taken all the steps he ought to have taken as a director in order to make himself aware of any relevant audit information and to establish that the company's auditor is aware of that information.
Victoria Street,
St Albans,
Herts,
AL1 3SE
T: 01727 833222
F: 01727 864752
Tavistock Square,
London,
WC1H 9LG
T: 020 7388 2641
F: 020 7387 8969
Copyright © Rayner Essex. All rights reserved. Terms and Conditions. Disclaimer. Rayner Essex is a business name of Rayner Essex LLP, which is a limited liability partnership registered in England under number OC338376, VAT Registration number: 2350 760 81.
Its registered office is at Tavistock House South, Tavistock Square, London WC1H 9LG. Rayner Essex Chartered Accountants are registered to carry on audit work and regulated for a range of investment business activities by the Institute of Chartered Accountants in England and Wales. The term partner is used to refer to a member of Rayner Essex LLP