Section 419(3)

If a directors' report is approved that does not comply with the requirements of this Act, every director of the company who— commits an offence. knew that it did not comply, or was reckless as to whether it complied, and failed to take reasonable steps to secure compliance with those requirements or, as the case may be, to prevent the report from being approved,

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