The Companies Act 2006 (Strategic Report and Directors’ Report) Regulations 2013 No. 1970

SCHEDULE Consequential amendments

Companies Act 2006

18.  In section 471 (meaning of annual accounts and reports)—

(a) in subsection (2)—

(i) at the end of paragraph (a) insert—

“(aa) the strategic report (if any),” ; and

(ii) in paragraph (c) before “and the directors’ report” insert “, the strategic report (where this is covered by the auditor’s report)”; and

(b) in subsection (3)—

(i) at the end of paragraph (b) insert—

“(ba) the strategic report (if any),”; and

(ii) in paragraph (d) before “and on the directors’ report” insert “, on the strategic report (where this is covered by the auditor’s report)”.