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The Statutory Auditors Regulations 2017

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Amendments to the Companies Act 2006

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13.  In section 463 (liability for false or misleading statements in reports)(1)—

(a)in subsection (1)—

(i)after “The reports” insert “and statements”; and

(ii)at the end insert—

(d)any separate corporate governance statement.;

(b)in subsections (2) and (4), after “a report” (in each place) insert “or statement”; and

(c)in the heading, and in the italic heading before the section, after “reports” insert “and statements”.

(1)

Section 463 was amended by S.I. 2013/1370.

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