Amendments to Companies Law Cap 113: Article 142
Introduction Law 97(Ι) of 2016, which was published in the official gazette on 23 September 2016, amends the Companies Law Cap 113 in order to comply with the EU Accounting Directive (2013/34/EU) and also results in amendments to the Auditors and Statutory Audits of Annual and Consolidated Accounts Laws of 2009 and 2013 regarding the new management report. One of the most substantial changes is the abolition of the exemption from producing consolidated financial statements th