[426A Supplementary material]
[426A Supplementary material]
Companies Act 2006 | Legislation

[(1)     The supplementary material referred to in section 426 must be prepared in accordance with this section.

(2)     The supplementary material must—

(a)     contain a statement that the strategic report is only part of the company's annual accounts and reports;

(b)     state how a person entitled to them can obtain a full copy of the company's annual accounts and reports;

(c)     state whether the auditor's report on the annual accounts was unqualified or qualified and, if it was qualified, set out the report in full together with any further material needed to understand the qualification;