Section 471(3)

In the case of a quoted company, its “annual accounts and reports” for a financial year are— its annual accounts, the directors' remuneration report, the strategic report (if any), the directors' report, and the auditor's report on those accounts, on the auditable part of the directors' remuneration report, on the strategic report (where this is covered by the auditor’s report) and on the directors' report.

← 2 · All articles · 472 →

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