Glossary

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Term Definition Legal instruments

annual reports and accounts

07/03/2019

THIS DEFINITION ONLY APPLIES TO THE AUDITORS PART

means

(1) (in relation to a company incorporated in the UK) its annual accounts and reports as defined in section 471 of the Companies Act 2006; or

(2) (in relation to any other body) any similar or analogous documents which it is required to prepare whether by its constitution or by the law under which it is established.