Companies (Auditing and Accounting) Act 2003
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Amendment of section 128 of Act of 1963 (documents to be annexed to annual return). |
47.—Section 128 of the Act of 1963 is amended by substituting the following for subsection (6): | |
“(6) Nothing in this section requires the balance sheet of a private company or any document or report relating to the balance sheet, other than the report prepared in accordance with subsection (6B), to be annexed to the annual return. | ||
(6A) Nothing in subsection (4) or in section 2 (1) of the Companies (Amendment) Act 1986 exempts any of the following companies from the requirement to annex to its annual return the report prepared in accordance with subsection (6B): | ||
(a) a private company not trading for the acquisition of gain by the members; | ||
(b) a company to which subsection (4)(c) applies; | ||
(c) a company in respect of which an order under subsection (5) is in force. | ||
(6B) The auditors of a company referred to in subsection (6) or (6A) shall prepare a separate report to the directors which— | ||
(a) confirms that they audited the accounts for the relevant year, and | ||
(b) includes within it the report made to the members of the company pursuant to section 193. | ||
(6C) A copy of the report prepared in accordance with subsection (6B) shall be certified by a director and by the secretary of the company to be a true copy of that report and shall be attached to the company's annual return.”. |