# The Companies Act 2006 (Strategic Report and Directors’ Report) Regulations 2013, Paragraph 21: Companies Act 2006


In section 496 (auditor’s report on directors’ report)—
(a) in the heading before “directors’ report” insert “strategic report and”; and
(b) before “the directors’ report” insert “the strategic report (if any) and”.

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Source: https://www.legislation.gov.uk/ukdsi/2013/9780111540169/schedule/paragraph/21 (the official version)
Page: https://openlegislation.uk/draft-companies-act-2006-strategic-report-and-directors-report-regulations-2013/schedule/paragraph-21
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.