Strategic report: section 172(1) statement | Practical Law
This note outlines the requirement in section 414CZA of the Companies Act 2006 for a section 172(1) statement to be included in the strategic report of companies that are required to prepare a strategic report under section 414 of the Companies Act 2006 and that do not qualify as medium-sized in the financial year. This requirement applies to financial years beginning on or after 1 January 2019