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What are the financial reporting obligations of a company director

proper accounting and other records that will enable the preparation of true and fair financial statements. 

Specific to financial reporting, company directors are responsible for;

  1. Review of financial statements
  2. Having sufficient and up-to-date knowledge of accounting principles to understand financial statements
  3. Appointment of management to ensure business continuity (i.e CEO, CFO)
  4. Finance function is provided by competent and adequate personnel 
  5. Acquiring external help if needed
  6. Internal audit, checks and balances

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