Construction of annexed documents: Board's and auditors' reports excluded, with exception for required account information. References to documents annexed to a company's accounts exclude the Board's report and the auditors' report; however, information that the Act allows to be given in a statement annexed to the accounts may be given in the Board's report instead, in which case the report must be annexed and the Act applies to it, with auditors reporting only to the extent that the report contains the statutory information required to be given in the accounts.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Construction of annexed documents: Board's and auditors' reports excluded, with exception for required account information.
References to documents annexed to a company's accounts exclude the Board's report and the auditors' report; however, information that the Act allows to be given in a statement annexed to the accounts may be given in the Board's report instead, in which case the report must be annexed and the Act applies to it, with auditors reporting only to the extent that the report contains the statutory information required to be given in the accounts.
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