‹ 399. Approval and signing of accounts Directors' report › CHAPTER 5 DIRECTORS' REPORT Directors' report 400. Duty to prepare directors' report 401. Directors' report: small companies exemption 402. Contents of directors' report: general 403. Contents of directors' report: statement as to disclosure to auditors 404. Approval and signing of directors' report ‹ 399. Approval and signing of accounts Directors' report ›