Part 6 – Financial statements, annual return and audit (ss 272-407)

Contents

Chapter 1 – Preliminary (ss 272-280) 10 sections
Chapter 1A – Qualification of company based on size of company (ss 280A -280H) 9 sections
Chapter 2 – Accounting records (ss 281-286) 6 sections
Chapter 3 – Financial year (ss 287-288) 2 sections
Chapter 4 – Statutory financial statements (ss 289-296) 8 sections
Chapter 5 – Group financial statements: exemptions and exclusions (ss 297-304) 8 sections
Chapter 6 – Disclosure of directors' remuneration and transactions (ss 305-313) 10 sections
Chapter 7 – Disclosure required in notes to financial statements of other matters (ss 314-323) 10 sections
Chapter 8 – Approval of statutory financial statements (ss 324) 1 section
Chapter 9 – Directors' report (ss 325-332) 8 sections
Chapter 10 – Obligation to have statutory financial statements audited (ss 333-335) 3 sections
Chapter 11 – Statutory auditors' report (ss 336-337) 2 sections
Chapter 12 – Publication of financial statements (ss 338-341) 4 sections
Chapter 13 – Annual return and documents annexed to it (ss 342-349) 8 sections
Chapter 14 – Exclusions, exemptions and special arrangements with regard to public disclosure of financial information (ss 350-357) 8 sections
Chapter 15 – Audit exemption (ss 358-364) 7 sections
Chapter 16 – Special audit exemption for dormant companies (ss 365) 1 section
Chapter 17 – Revision of defective statutory financial statements (ss 366-379) 14 sections
Chapter 18 – Appointment of statutory auditors (ss 380-385) 6 sections
Chapter 19 – Rights, obligations and duties of statutory auditors (ss 386-393) 8 sections
Chapter 20 – Removal and resignation of statutory auditors (ss 394-402) 9 sections
Chapter 21 – Notification to Supervisory Authority of certain matters and auditors acting while subject to disqualification order (ss 403-405) 3 sections
Chapter 22 – False statements — offence (ss 406) 1 section
Chapter 23 – Transitional (ss 407) 1 section

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