Evidence on the Record: A Three-Hour Stress Test for a Year of Board Minutes
Board minutes are often treated as an administrative record of attendance and agenda. In practice they are the board's only contemporaneous defence when a regulator, auditor, insurer or claimant asks what was decided and why. This article sets out a three-hour audit that tests twelve months of minutes against Companies Act 2006 expectations and the evidential weak points that most commonly go unnoticed.