Part 16Audit

Chapter 6Auditors' liability

Liability limitation agreements

F1 538A Meaning of “corporate governance statement” etc

(1)

In this Part “ corporate governance statement ” means the statement required by rules 7.2.1 to 7.2.11 in the Disclosure Rules and Transparency Rules sourcebook F2 made by the Financial Conduct Authority .

F3 (2)

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(3)

A “separate” corporate governance statement means one that is not included in the directors' report.