Chapter 10 – Financial statements, annual return and audit (ss 1113-1120)

Contents

Section 1113 – Voting by director in respect of certain matters: prohibition and exceptions thereto [CA 2014 s 1113] Section commentary
Section 1114 – Non-application of Part 6 to PLCs that are credit institutions or insurance undertakings [CA 2014 s 1114] Section commentary
Section 1115 – Requirement for corporate governance statement and modification of certain provisions of Parts 5 and 6 as they apply to PLCs [CA 2014 s 1115] Section commentary
Section 1116 – Modification of definition of “IAS Regulation” in the case PLCs [CA 2014 s 1116] Section commentary
Section 1116A – Modification of definition of “ ineligible entities ” in case of PLCs [CA 2014 s 1116A] Section commentary
Section 1117 – Obligation for a PLC's statutory financial statements to be audited [CA 2014 s 1117] Section commentary
Section 1118 – Statutory auditors' report on revised financial statements and revised report [CA 2014 s 1118] Section commentary
Section 1119 – Summary financial statements and circulation of them to members in lieu of full financial statements [CA 2014 s 1119] Section commentary
Section 1120 – Application of sections 310 to 313 [CA 2014 s 1120] Section commentary

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