Glossary

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Term Definition Legal instruments

annual reports and accounts

25/01/2016

THIS DEFINITION ONLY APPLIES TO THE AUDITORS PART

means

(1) (in relation to a company incorporated in the UK) those terms as they are defined in section 471 of the Companies Act 2006 together with the auditor's report prepared in relation to those accounts under sections 495 to 497A of the same Act; 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.

Instruments