Business review

Resource type: Practice Note

Status: Maintained

Jurisdictions: England, Wales

This note outlines the narrative reporting requirements of the business review element of the directors' report under section 417 of the Companies Act 2006. It includes details of the proposals to replace the business review with a strategic report in accordance with the draft Companies Act 2006 (Strategic Report and Directors' Report) Regulations 2013, which are scheduled to have effect in relation to financial years ending on or after 1 October 2013.

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Resource ID: 8-376-4138
Products: PLC UK Corporate, PLC UK Environment, PLC UK Law Department, PLC UK Public Sector
This resource is maintained, meaning that we monitor developments on a regular basis and update it as soon as possible.

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