341. Financial statements and reports to be laid before company in general meeting

AI Summary of 341. Financial statements and reports to be laid before company in general meeting

Version status: In force | Document consolidation status: Updated to reflect all known changes

Version date: 9 June 2017 - onwards

(1) The directors of a company shall, in respect of each financial year, lay before the company in general meeting copies of -

(a) the statutory financial statements of the company for the financial year,

(b) subject to subsection (1A), the directors' report, including any group directors' report, for the financial year,

(1A) Subsection (1)(b) shall not apply to a company that qualifies for the micro companies regime and has availed itself of the exemption, under section 325(1A), from preparing a directors' report.

(2) Those financial statements and those reports of the directors and the statutory auditors for a financial year shall be so laid not later than 9 months after the financial year end date.

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AI Summary of 341. Financial statements and reports to be laid before company in general meeting

341. Financial statements and reports to be laid before company in general meeting