Companies Act 2006 · 2006 c. 46View on legislation.gov.uk
Part 16: Audit — Chapter 6: Auditors' liability
In this Part " corporate governance statement " means the statement required by rules 7.2.1 to 7.2.11 in the Disclosure Rules and Transparency Rules sourcebook made by the Financial Conduct Authority .
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A "separate" corporate governance statement means one that is not included in the directors' report.
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