Directors' report: comparison between Companies Act 2006 and 1985

A note outlining the changes to the law on directors' reports under the Companies Act 2006 (CA 2006 ). For more detailed information and analysis, see Practice note, Directors' report:  and Practice note, Business review.

Part 15 (accounts and reports) other than section 417 (Contents of directors' report: business review) and section 463 (Liability for false or misleading statements in reports) came into force on 6 April 2008. Generally, the requirements on the form and content of accounts and reports in Part 15 are effective for accounting periods beginning on or after 6 April 2008. Section 417 came into force on 1 October 2007 for reports for financial years beginning on or after 1 October 2007 and section 463 applies to reports sent on or after 20 January 2007.

PLC Corporate


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