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Section 498A: Auditor's duties in relation to separate corporate governance statement

Companies Act 2006 · 2006 c. 46View on legislation.gov.uk

Part 16: Audit — Chapter 3: Functions of auditor

Where the company is required to prepare a corporate governance statement in respect of a financial year and no such statement is included in the directors' report—

the company's auditor, in preparing his report on the company's annual accounts for that year, must ascertain whether a corporate governance statement has been prepared, and
if it appears to the auditor that no such statement has been prepared, he must state that fact in his report.

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Reuse reviewed 21 August 2026 under Open Government Licence v3.0.