Companies Act (Cap. 386), article 213D

213D. Where the financial statements of an undertaking governed by the law of a Member State or by the law of a state which is a member of the European Economic Area are required to be audited by one or more statutory auditors or audit firms, the audit report shall state whether, for the financial year preceding the financial y ear for which the financial statements under audit were prepared, the undertaking was required in accordance with Article 48b of the Country-by-Country Reporting Directive or under Part II of the Fourth Schedule to publish a report on income tax information and, if that is the case, whether the report wa s published in accordance with A rticle 148 CAP. 386.] COMP ANIES 48d of the Country-by-Country Reporting Directive or in accorda nce with Part II of the Fourth Schedule. TITLE II - DISSOLUTION AND CONSEQUENTIAL WINDING UP OF COMPANIES Causes of dissolution and consequential winding up. Amended by: IV . 2003.91.