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The strategic report and how to prepare one

Details of which companies are required to prepare a strategic report and what it should include are set out in s414 of the Companies Act 2006 (CA 2006).

All companies, except small companies and micro-entities, must prepare a strategic report. A company that would be entitled to the small companies regime save for being a member of an ineligible group is still entitled to the small company exemption from preparing a strategic report. 

Details of the information required in the strategic report for different sizes and types of company can be found here