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One of the requirements of the Companies Act is that the approved accounts must include a directors’ report which includes:
- The names of the persons who, at any time of the financial year, were directors of the company.
- The principal activities of the company
- A business review
Unless exempt the directors’ report must contain a statement to the effect that, in the case of each of the persons who are directors at the time the report is approved, so far as the directors are aware, there is no relevant audit information of which the company’s auditor is unaware, and he has taken all the steps he ought to have taken as a director in order to make himself aware of any relevant audit information and to establish that the company’s auditor is aware of that information.