Insurance Briefing - Strategic Reports

Changes to the Companies Act 2006 require a new Strategic Report and amendments to the Directors’ Report.

A new statutory instrument, The Companies Act 2006 (Strategic Report and Directors’ Report) Regulations 2013 No 1970 (“the Regulations”), has been issued that amends the current Companies Act requirements for preparing a Directors’ Report.

The new Regulations have arisen due to the Government’s strategy to improve the transparency and corporate governance of reporting. Recent consultations have highlighted that it is the business review section of a Directors’ Report that preparers and users find most useful and want to see first in financial statements.

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