Section 393(1)

The directors of a company must not approve accounts for the purposes of this Chapter unless they are satisfied that they give a true and fair view of the assets, liabilities, financial position and profit or loss— in the case of the company's individual accounts, of the company; in the case of the company's group accounts, of the undertakings included in the consolidation as a whole, so far as concerns members of the company.

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Source: legislation.gov.uk · retrieved 2026-09-04