Business review

This note outlines the narrative reporting requirements of the business review element of the directors' report under section 417 of the Companies Act 2006 for financial years ending before 30 September 2013.

From 1 October 2013, the requirement to prepare a business review is replaced by the reqirement to prepare a stand-alone strategic report in accordance with the Companies Act 2006 (Strategic Report and Directors' Report) Regulations 2013, which have effect in relation to financial years ending on or after 30 September 2013. For further details, see Practice note, Strategic report: 1 October 2013.

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