2007
October 1st
- All companies must provide a copy of their annual accounts and reports for each financial year to all of the shareholders, the holders of debentures over the company and all persons entitled to receive notice of general meetings.
- All company accounts (on or after 1st October 2007) are expected to contain a Business Review. A Business Review is a review of the company’s business over the accounting year. It is to be a balanced and comprehensive analysis of the company’s development and performance setting out amongst other things the company’s principal risks.