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COMPANY ACCOUNTS AND AUDITOR (FINANCIAL STATEMENTS (DIRECTORS' REPORTS…

- - - - The directors of a company shall prepare for each financial year a report and such report shall be attached to the financial statements under Section 248.
    - - :check: Shall be approved by the Board
        :check: Shall be signed on the directors’ behalf by at least two directors or single director.
    - - Every copy of directors’ report laid before a company in an annual general meeting under Section 340 or sent to a member under Section 257 or otherwise circulated, published or issued by the company shall state the name of the person who signed the report on the directors’ behalf.
    - - Contents of the directors report
        :check: The name of every person who was a director of the company
        :check: During financial year
        :check: During the period commencing from the end of the financial year and ending on the date of the report.
        
        The principal activities of the company in the course of the financial year including its subsidiaries and
        
        The matters set out in the 5th Schedule including a business review report under Part II.
  - - - Contents of the report shall state whether or not the accounts are properly drawn up:
        
        Give a true and fair view as required under Section 248.
        
        In accordance to the Act so as to give a true and fair view of the company’s affairs; and
        
        In accordance with the applicable approved accounting standard.