If we ignore the requirements are we likely to be investigated by the FRRP?

The Companies Act 1985 requires directors to ‘lay before the company in a general meeting copies of the company’s annual accounts, the directors’ report and the auditors’ report on those accounts’.
We will assume that you will want to make sure that your company obeys the law and that it abides by the professional and Stock Exchange reporting requirements.
We imagine that few directors would want to appear before the FRRP and have to agree to amend their company’s accounts. So what questions should you ask of your accountants?