The accuracy and reliability of information presented in a company's annual report, including its financial statements and their accompanying notes, is primarily the responsibility of

the company's management.

Explanation:

The financial statements are reflected in reports and account for the situation that a company is going through in a certain accounting period. The two most common scenarios to which a document of this type usually leads us are already well known: the deficit or the surplus.

However, when it comes to preparing a report as such, few entrepreneurs, managers or business managers take the job of investigating the different types of financial statements that exist.

Although those responsible for its implementation are the administrative and financial team of the group, the legal and juridical responsible for the information presented in said report is the general management.