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.