393 Accounts to give true and fair view
393 Accounts to give true and fair view
Companies Act 2006 | Legislation

(1)     The directors of a company must not approve accounts for the purposes of this Chapter unless they are satisfied that they give a true and fair view of the assets, liabilities, financial position and profit or loss—

(a)     in the case of the company's individual accounts, of the company;

(b)     in the case of the company's group accounts, of the undertakings included in the consolidation as a whole, so far as concerns members of the company.