ABSTRACT
In this chapter we focus on public disclosure mandated by the Companies Act 2006 and we examine the role of auditors as independent professionals who, through the audit process, monitor the integrity of principally financial information disclosed by companies. Finally, because they are an important part of protecting the public interest, we look at the powers of BIS to investigate companies. Rather than having been consolidated into the Companies Act 2006, these powers remain in the Companies Act 1985, as amended.
