Section 498(4)

If— the auditor must include in his report, so far as he is reasonably able to do so, a statement giving the required particulars. the requirements of regulations under section 412 (disclosure of directors' benefits: remuneration, pensions and compensation for loss of office) are not complied with in the annual accounts, or in the case of a quoted company, the requirements of regulations under section 421 as to information forming the auditable part of the directors' remuneration report are not complied with in that report,

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