<Tr> <Td> </Td> <Td> The examples and perspective in this section may not represent a worldwide view of the subject . You may improve this article, discuss the issue on the talk page, or create a new article, as appropriate . (June 2014) (Learn how and when to remove this template message) </Td> </Tr> <P> Statement of Directors' responsibilities for the shareholders' financial statements </P> <P> The Directors are responsible for preparing the Annual Report and the financial statements in accordance with applicable Law of the Republic of Ireland, including the accounting standards issued by the Accounting Standards Board and published by The Institute of Chartered Accountants . Irish company law requires the directors to prepare financial statements for each financial period which give a true and fair view of the state of affairs of the company and of the profit or loss of the company for that period . </P> <P> In preparing these financial statements, the Directors are required to: </P>

Who has responsibility for preparing corporate annual reports