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Forums › Ask ACCA Tutor Forums › Ask the Tutor ACCA AA Exams › Director report
What is director report?
And what is included in that? Does auditor covers director report?
Typically a director’s report will contain:
The names of each director who served during the reporting year;
A summary of the company’s trading activities;
A summary of future prospects;
The principle activities of the company and, if relevant, the principle activities of its subsidiaries;
Recommendations for dividends for the reporting year;
Any financial events that occurred after the date on the balance sheet, if these events could affect the company’s finances;
Significant changes to the company’s fixed assets.
Chapter 5 of our notes lists what is covered by the audit report.