Fourth and Seventh Company Law Directives:Company Reporting

Council Directives 78/660/EEC (4th Directive) and 83/349/EEC (7th Directive) require member states to establish a legal framework for producing annual accounts and consolidated accounts, for limited companies. These Directives also include reporting requirements in respect of corporate governance.

The 4th and 7th Directives also set the thresholds which determine whether a company is large medium or small for reporting and audit purposes.

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