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Baroness Bowles of Berkhamsted to ask Her Majesty's Government, further to the Written Answer by Lord Henley on 12 February (HL5280) which stated that “the Government has stated previously that it does not consider that the Companies Act requires the accounts of the company to state the company’s distributable profits”, what assessment they have made of the Financial Reporting Council guidance on section 837 of the Companies Act 2006 which states that “A disclaimer of opinion on the financial statements as a whole would be material as the auditor would be unable to form an opinion on the amount at which the company’s distributable profits are stated”.  HL5590

Question HL5590: tabled on 20 February 2018 and due for answer by 6 March 2018

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Question text

Baroness Bowles of Berkhamsted to ask Her Majesty's Government, further to the Written Answer by Lord Henley on 12 February (HL5280) which stated that “the Government has stated previously that it does not consider that the Companies Act requires the accounts of the company to state the company’s distributable profits”, what assessment they have made of the Financial Reporting Council guidance on section 837 of the Companies Act 2006 which states that “A disclaimer of opinion on the financial statements as a whole would be material as the auditor would be unable to form an opinion on the amount at which the company’s distributable profits are stated”.  HL5590
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Baroness Bowles of Berkhamsted
Liberal Democrat
Life peer