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Status:
Point in time view as at 01/04/2013. This version of this provision has been superseded.

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Companies Act 2006, Section 497A is up to date with all changes known to be in force on or before 06 March 2025. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations.

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[497AAuditor's report on separate corporate governance statementU.K.
This section has no associated Explanatory Notes
(1)Where the company prepares a separate corporate governance statement in respect of a financial year the auditor must state in his report on the company's annual accounts for that year whether in his opinion the information given in the statement in compliance with rules 7.2.5 and 7.2.6 in the Disclosure Rules and Transparency Rules sourcebook [made by the Financial Conduct Authority] (information about internal control and risk management systems in relation to financial reporting processes and about share capital structures) is consistent with those accounts.
(2). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .]
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