Directors’ Duties in Financial Statements Reporting under the Companies Act

Under sections 201(2) and 201(5) of the Companies Act, directors of a company are responsible to present and lay at its annual general meeting the annual financial statements that: comply with Accounting Standards issued by the Accounting Standards Council; and give a true and fair view of the financial position and performance of the company.… Continue reading Directors’ Duties in Financial Statements Reporting under the Companies Act

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