Companies Act 2006 (Strategic Report and Directors' Report) Regulations SI 2013/1970
These Regulations came into force on 1 October 2013 and apply to England, Scotland, Wales and Northern Ireland.
They aim at simplifying and restructuring companies’ non-financial reports by amending the Companies Act 2006 to create a separate strategic report to replace the existing requirement for a business review.
These Regulations also
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