Section 414(4)

If annual accounts are approved that do not comply with the requirements of this Act ..., every director of the company who— commits an offence. knew that they did not comply, or was reckless as to whether they complied, and failed to take reasonable steps to secure compliance with those requirements or, as the case may be, to prevent the accounts from being approved,

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