UK: The Companies Act 2006 (Strategic Report and Directors’ Report) Regulations 2013

A draft of the Companies Act 2006 (Strategic Report and Directors’ Report) Regulations 2013 was published yesterday: see here (pdf). The Regulations make amendments to existing legislation, including the Companies Act 2006, in order to implement the new narrative reporting regime for companies (including the preparation of a strategic report). The Regulations come into force on 1 October 2013.