Section 418(2)

The directors' report must contain a statement to the effect that, in the case of each of the persons who are directors at the time the report is approved— so far as the director is aware, there is no relevant audit information of which the company's auditor is unaware, and he has taken all the steps that he ought to have taken as a director in order to make himself aware of any relevant audit information and to establish that the company's auditor is aware of that information.

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