The directors (other than of a micro-entity) must prepare a directors' report for each financial year naming the persons who were directors during the year and containing the information the regulations require (dividend recommended, political donations, employee engagement, business relationships, financial instruments and the other matters in the Large and Medium-sized Companies and Groups (Accounts and Reports) Regulations 2008 and the Small Companies regulations, including streamlined energy and carbon reporting for large companies) (sections 415, 416). Unless audit-exempt, the report must state that each director is not aware of any relevant audit information of which the auditor is unaware and has taken all steps to make himself aware and to establish that the auditor is aware (section 418), and the report is approved by the board and signed by a director or the secretary (section 419), with a statement where the small companies exemption is used (section 419A).
The graph holds this control, the 0 it maps to, and the evidence behind each claim, over MCP and REST.