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The Companies Act 2006 (Accounts, Reports and Audit) Regulations 2009
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- UK Statutory Instruments
- 2009 No. 1581
- PART 2
- Regulation 7
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Auditor’s duties in relation to separate corporate governance statement
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7. After section 498 of the Companies Act 2006 (duties of auditor) insert—
“Auditor’s duties in relation to separate corporate governance statement
498A. Where the company is required to prepare a corporate governance statement in respect of a financial year and no such statement is included in the directors’ report—
(a)the company’s auditor, in preparing his report on the company’s annual accounts for that year, must ascertain whether a corporate governance statement has been prepared, and
(b)if it appears to the auditor that no such statement has been prepared, he must state that fact in his report.”.
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