(1) A company's annual accounts must be approved by the board of directors and signed on behalf of the board by a director of the company.
(2) The signature must be on the company's balance sheet.
[(3) If the accounts are prepared in accordance with the small companies regime, the balance sheet must contain, in a prominent position above the signature—
(a) in the case of individual accounts prepared in accordance with the micro-entity provisions, a statement to that effect, or
(b) in the case of accounts not prepared as mentioned in
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