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The Companies Act 2006 (Accounts, Reports and Audit) Regulations 2009

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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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