# The Companies Act 2006 (Strategic Report and Directors’ Report) Regulations 2013, Paragraph 22: Companies Act 2006


In section 498 (duties of auditor) in subsection (5)(b) after “small companies exemption” insert “from the requirement to prepare a strategic report or”.

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Source: https://www.legislation.gov.uk/ukdsi/2013/9780111540169/schedule/paragraph/22 (the official version)
Page: https://openlegislation.uk/draft-companies-act-2006-strategic-report-and-directors-report-regulations-2013/schedule/paragraph-22
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.