Companies Act 2014 section 330

Directors' report: statement on relevant audit information

Section 330 requires the directors' report to include a statement from each director confirming they have disclosed all relevant audit information to the statutory auditors and have taken proper steps to identify such information.

• Each director must confirm they are not aware of any relevant audit information that the company's statutory auditors do not know about
• Each director must confirm they have taken all reasonable steps to identify relevant audit information and ensure the auditors are aware of it
• A director satisfies this obligation by making enquiries of fellow directors and auditors, and taking any other steps required by their duty to exercise reasonable care, skill and diligence
• A director who knowingly or recklessly allows a false statement to be included in an approved directors' report commits a category 2 offence