https://www.taxtmi.com/acts?id=12544 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. en-us Wed, 11 May 2011 16:43:14 +0530 Wed, 11 May 2011 16:43:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=12544 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. Act-Rules Companies Law Wed, 11 May 2011 16:43:14 +0530 https://www.taxtmi.com/acts?id=12544