icon-grid
Better Regulation logo
Table of Contents

Table of Contents

Expand all headings Collapse all headings Expand side bar Collapse side bar
Companies and Limited Liability Partnerships (Accounts and Audit Exemptions and Change of Accounting Framework) Regulations 2012 [SI 2012 No. 2301]Introductory TextRegulation 1 Citation and commencementRegulation 2 ApplicationRegulation 3 InterpretationSmall companies: conditions for exemption from audit (regs. 4-5)Regulation 4Regulation 5Subsidiary companies: conditions for exemption from audit (regs. 6-7)Regulation 6Regulation 7Dormant subsidiaries: conditions for exemption from preparation of individual accounts (regs. 8-9)Regulation 8Regulation 9Dormant subsidiaries: conditions for exemption from obligation to file accounts (regs. 10-11)Regulation 10Regulation 11Individual accounts: applicable accounting framework (regs. 12-14)Regulation 12Regulation 13Regulation 14Group accounts: applicable accounting framework (regs. 15-17)Regulation 15Regulation 16Regulation 17Regulation 18 Meaning of "annual accounts"Regulation 19 Subsidiary companies: conditions for exemption from audit, preparation and filing of accountsRegulation 20 Amendments to the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008Regulation 21 Amendment to the Registrar of Companies and Application for Striking Off Regulations 2009Regulation 22 Amendment to the Limited Liability Partnerships (Application of Companies Act 2006) Regulations 2009Regulation 23 Amendments to the Unregistered Companies Regulations 2009SignatureExplanatory NoteExplanatory MemorandumImpact Assessment
Page Overview
Document Overview
Tools
Set a date to view the document
Text comparison options
Full text - Date 1 vs Date 2
Amendments requiring commencement - Current text vs Text requiring commencement
Draft proposed changes - Current text vs Text proposed by drafting documents
Coming soon: Any documents - Any document vs Another document at any date
Print / Export options
Current page
Whole document
Selected pages
Consolidated PDF of the entire document as of 27th December 2024
Export
Export line by line
Export provision to provision
Report template
Create report template
Alert me to changes
Manage alerts
Bookmarks
This page
This document
Manage bookmarks
Search within this document
View previous searches
Share
Get page link
Share via email application
PreviousNext
Version status: In force | Document consolidation status: No known changes
Version date: 1 October 2012 - onwards
Version 2 of 2

Regulation 8

In section 394 of the 2006 Act (duty to prepare individual accounts) after "financial years" insert "unless the company is exempt from that requirement under section 394A".

PreviousNext