Section 681 of The Companies Act No. 17 of 2015: Directors of quoted company required to obtain members' approval of directors' remuneration report
(1) The directors of a quoted company shall, before the general meeting at which the financial statement is to be presented, give to the members of the company entitled to be sent notice of the meeting notice of the intention to move at the meeting, as an ordinary resolution, a resolution approving the directors' remuneration report for the financial year.
(2) The notice may be given in any manner permitted for the service on the member of notice of the meeting.
(3) A resolution approving the directors' remuneration report for the financial year may be approved at the meeting even if subsection (1) has not been complied with.
(4) The existing directors of a quoted company shall ensure that the resolution is put to the vote at the meeting.
(5) A person's entitlement to remuneration as a director is not dependent on the passing of the resolution approving the directors' remuneration report only because of the provision made by this section.
(6) In this section and in section 682, "existing director" means a person who is a director of the company immediately before the general meeting at which the company's financial statement is or is to be presented.
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(1) The directors of an unlimited company are not required to lodge a financial statement with the Registrar in respect of a financial year if at no time during the relevant accounting reference...
- Section 690 - Special auditor's report required if abbreviated financial statement is lodged with Registrar
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- Section 693 - Power of the Court to order compliance if annual financial statement or reports not lodged with Registrar
(1) If—
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(1) This section applies to the following documents—(a) the annual financial statement of a company;
(b) a directors' remuneration report;
(c) the directors' report of a company;
(d) a summary...
- Section 696 - Cabinet Secretary may give notice in respect of company's financial statements or reports that are believed to be defective
(1) If—
(a) copies of the financial statement or a directors’ report for a financial year of a company have been sent out under section 662; or
(b) a copy of that financial statement or report has...
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(a) whether adequate...
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(1) An auditor of a company—
(a) has a right of access at all times to the company's accounting records and financial statements, in whatever form they are held; and
(b) may require any of the...