RG 22 Directors’ statement as to solvency

Issued 15 June 1992

This guide is issued for the guidance of directors and auditors of companies and their advisers. The objectives of this guide are:

  • to clarify the status of the directors’ statement required under s301;
  • to discuss the obligations placed on the directors in making the statement on the solvency of the company; and
  • to consider the implications for auditors.

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Last updated: 15/06/1992 12:00