Directors' report

Directors' report - 5 January 2009

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.

Directors' report

Introduction

Historical timetable

The Act in depth

General

Directors

Accounts & auditors

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Our Services Business News Business Forum Personal Advisor Tax Centre IR35 Centre Online Services	Home > > Limited companies > Companies Act 2006 > Directors' report - 5 January 2009 Directors' report Directors' report - 5 January 2009 Directors' report Directors' report - 5 January 2009 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. Introduction Companies Act 2006 Summary of sections of the Act Historical timetable Provisions commenced in January 2007 Provisions commenced in April 2007 Provisions commenced from 1 October 2007 Provisions commenced from 6 April 2008 Provisions commenced from 1 October 2008 Provisions commenced from 1 October 2009 The Act in depth General Forming a company Choosing a name for your company Changing the company name Registered office A company's members Shares and share capital Directors Appointment of directors General duties of directors Directors transactions requiring members approval Loans to directors Related director agreements Directors' service contracts Directors' liabilities Records of directors meetings Company secretary Accounts & auditors Accounting records Financial year Group accounts Directors' report Signing of accounts: directors and auditors Appointment of auditors Auditor's rights to information