Section 471(2)

In the case of an unquoted company, its “annual accounts and reports” for a financial year are— its annual accounts, the strategic report (if any), . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . the directors' report, and the auditor's report on those accounts, the strategic report (where this is covered by the auditor’s report) and the directors' report (unless the company is exempt from audit).

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