438 Public companies: offence of failure to lay accounts and reports
438 Public companies: offence of failure to lay accounts and reports
Companies Act 2006 | Legislation

(1)     If the requirements of section 437 (public companies: laying of accounts and reports before general meeting) are not complied with before the end of the period allowed, every person who immediately before the end of that period was a director of the company commits an offence.

(2)     It is a defence for a person charged with such an offence to prove that he took all reasonable steps for securing that those requirements would be complied with before the end of that period.

(3)     It is not a defence to prove that the documents in question were not in fact prepared as required by this Part.

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