# The Companies Act 2006 (Strategic Report and Directors’ Report) Regulations 2013, Paragraph 18: Companies Act 2006


In section 471 (meaning of annual accounts and reports)—
(a) in subsection (2)—
(i) at the end of paragraph (a) insert—
“(aa) the strategic report (if any),” ; and
(ii) in paragraph (c) before “and the directors’ report” insert “, the strategic report (where this is covered by the auditor’s report)”; and
(b) in subsection (3)—
(i) at the end of paragraph (b) insert—
“(ba) the strategic report (if any),”; and
(ii) in paragraph (d) before “and on the directors’ report” insert “, on the strategic report (where this is covered by the auditor’s report)”.

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Source: https://www.legislation.gov.uk/ukdsi/2013/9780111540169/schedule/paragraph/18 (the official version)
Page: https://openlegislation.uk/draft-companies-act-2006-strategic-report-and-directors-report-regulations-2013/schedule/paragraph-18
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.