‹ Chapter 5 Directors’ Report 400. Duty To Prepare 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 ‹ Chapter 5 Directors’ Report 400. Duty To Prepare Directors’ Report ›