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Lord Leong (Lab)

Speaking in the House of Lords on 15 October 2025

Debate

Companies (Directors’ Report) (Payment Reporting) Regulations 2025

Contribution

I am afraid I disagree with my noble friend on the point about auditors. Auditors have to audit the entire company’s accounts and what is published in the directors’ report and form a view as to whether the directors’ report reflects what is happening in the company. On the point about Companies House, it is an enforcement agency and it has powers to enforce the law itself.

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