The Statutory Auditors Regulations 2017

Amendments to the Companies Act 2006

This section has no associated Explanatory Memorandum

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.