Most disclosure comes in the form of accounts and reports focusing on the financial position and the activities of the company. Mandated disclosures include environmental, social, and governance concerns as well as non-financial and sustainability information statements and climate-related disclosures. The chapter discusses the statutory provisions governing company accounts; the accounting and regulatory framework; narrative reporting requirements; filing requirements. The position depends on the class of company—micro, small, medium, large, and public interest entities. The chapter also addresses the regulatory framework for audit; audit reform; the auditors’ report; and the auditor’s duty of care.
