ABSTRACT
In this chapter, the authors focus on public disclosure mandated by the Companies Act 2006 and also examine the role of auditors as independent professionals who, through the audit process, monitor the integrity of principally financial information disclosed by companies. The ongoing disclosure requirements are found primarily in the Disclosure and Transparency Rule but the Listing Rules also contain continuing obligations. The authors deal with the registers a company is required to keep and make available to the public for inspection and the main annual filings: the confirmation statement, and annual accounts and reports. A company's annual accounts, including its directors' report, strategic report and the directors' remuneration report must be audited unless the company is entitled to exemption from audit. Most investigations are carried out pursuant to s 447 by requiring companies or 'any person' to produce documents and information.
