Related Commentary  

414A(1)  The directors of a company must prepare a strategic report for each financial year of the company.

414A(2)  Subsection (1) does not apply if the company is entitled to the small companies exemption.

414A(3)  For a financial year in which–

(a)the company is a parent company, and

(b)the directors of the company prepare group accounts,

the strategic report must be a consolidated report (a “group strategic report”) relating to the undertakings included in the consolidation.

Need help? Get subscribed!

To subscribe to this content, simply call 0800 231 5199

We can create a package that’s catered to your individual needs.

Or book a demo to see this product in action.