Section 498A

Where the company is required to prepare a corporate governance statement in respect of a financial year and no such statement is included in the directors' report— the company's auditor, in preparing his report on the company's annual accounts for that year, must ascertain whether a corporate governance statement has been prepared, and if it appears to the auditor that no such statement has been prepared, he must state that fact in his report.

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