# The Statutory Auditors Regulations 2017, Paragraph 13: Amendments to the Companies Act 2006


In section 463 (liability for false or misleading statements in reports)—
(a) in subsection (1)—
(i) after “The reports” insert “and statements”; and
(ii) at the end insert—
“(d) any separate corporate governance statement.”;
(b) in subsections (2) and (4), after “a report” (in each place) insert “or statement”; and
(c) in the heading, and in the italic heading before the section, after “reports” insert “and statements”.

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Source: https://www.legislation.gov.uk/uksi/2017/1164/schedule/1/paragraph/13 (the official version)
Page: https://openlegislation.uk/statutory-auditors-regulations-2017/schedule-1/paragraph-13
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.