# Companies Act 2006, Section 498A: Auditor's duties in relation to separate corporate governance statement


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—
(a) 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
(b) if it appears to the auditor that no such statement has been prepared, he must state that fact in his report.

---
Source: https://www.legislation.gov.uk/ukpga/2006/46/section/498A (the official version)
Page: https://openlegislation.uk/companies-act-2006/section-498A
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.