Companies Act 2014 section 944Y

Final annual report of Director

Section 944Y requires the Corporate Enforcement Authority to prepare a final annual report in respect of the Director of Corporate Enforcement, applying the same annual reporting rules that normally govern the Authority's own reports.

• The Corporate Enforcement Authority must prepare a final annual report for the Director of Corporate Enforcement.
• This report marks the conclusion of the Director's reporting responsibilities, following the transfer of functions to the Authority.
• The standard annual report requirements set out in section 944T apply to this final report, with any modifications necessary to make them fit the context.
• In practice, this means the final report must meet the same content, format and submission standards as the Authority's regular annual reports.