Does anyone know where I can find the requirement to disclose directors interests in group/parent company. It's usually disclosed in the directors report, should I be looking in FRS 8 or company law?
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there is no requirement!
The requirement to disclose directors' interests was abolished in about 2006!
Sorry, but I'm afraid I ritually burnt my CA1985 a couple of years ago, so I can't quote section numbers.
I still have dog-eared copies
I still have dog-eared copies of the '48 and '67 Acts but before I research the history of this now defunct provision I would like to understand the nature of the OP's interest - so I don't waste my time providing information that is of no use to him. Does he have a particular client-related issue, or is he just an accounting historian?
Well there is no reference to such a requirement as it doesn't exist. Why not just ask the other accountant to show you where in current legislation it says you have to disclose directors' interests in directors' reports?