This question has been answered by the relevant Government Department.
Baroness Bowles of Berkhamsted to ask Her Majesty's Government whether the requirements relating to (1) auditors, and (2) accounts set out in sections 92, 498(1) and (2), 519, 714(4), 836, and 837 of the Companies Act 2006 are intended (a) for the protection of creditors and shareholders, or (b) to be useful to users of accounts. HL12949
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