Is the Statement of Directors Responsibilities still required on directors reports for FRSSE companies? I ask because it does not appear in CCH AP but is included in CCH Viztopia and Kestrian checklists.
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No idea about CCH, but it isn't required on directors' reports but should be given on the face of the balance sheet - para 2.37 FRSSE.
Different statement
The FRSSE 2.37 statement is the audit exemption statement. I am questioning the one about the directors' responsibilities for preparing the accounts, making judgements and estimates etc.
It is not required
I have found the answer. The statement was required by APB Bulletin 2010/2 and is not needed for non-audit companies.