Chwilio Deddfwriaeth

Chwiliad Uwch

Companies Act 2006

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Dyma’r fersiwn wreiddiol (fel y’i gwnaed yn wreiddiol).

General

393Accounts to give true and fair view

(1)The directors of a company must not approve accounts for the purposes of this Chapter unless they are satisfied that they give a true and fair view of the assets, liabilities, financial position and profit or loss—

(a)in the case of the company’s individual accounts, of the company;

(b)in the case of the company’s group accounts, of the undertakings included in the consolidation as a whole, so far as concerns members of the company.

(2)The auditor of a company in carrying out his functions under this Act in relation to the company’s annual accounts must have regard to the directors' duty under subsection (1).

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