The Strategic report - Unlisted companies
In August 2013, parliament approved The Companies Act 2006 (Strategic Report and Directors' Report) Regulations 2013. These regulations, which amend the Companies Act 2006, apply to all companies except those qualifying as small, although certain requirements within the Regulations only apply to quoted companies. This document provides a step-by-step guide for unlisted companies to ensure compliance with the new Regulations as well as some suggestions for better practice.