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  4. 2006
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  1. Companies Act 2006 (c. 46)
  2. Part 15 Accounts and reports (ss. 380-474)
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Part 15 Accounts and reports (ss. 380-474)

Proposal incorporated
Comparing proposed amendment...
Chapter 1 Introduction (ss. 380-385)
General (s. 380)
In force
 380. Scheme of this Part
Companies subject to the small companies regime (ss. 381-384B)
In force
 381. Companies subject to the small companies regime
In force
 382. Companies qualifying as small: general
In force
 383. Companies qualifying as small: parent companies
In force
 384. Companies excluded from the small companies regime
In force
 384A. Companies qualifying as micro-entities
In force
 384B. Companies excluded from being treated as micro-entities
Quoted and unquoted companies (s. 385)
In force
 385. Quoted and unquoted companies
Chapter 2 Accounting records (ss. 386-389)
In force
 386. Duty to keep accounting records
In force
 387. Duty to keep accounting records: offence
In force
 388. Where and for how long records to be kept
In force
 389. Where and for how long records to be kept: offences
Chapter 3 A company's financial year (ss. 390-392)
In force
 390. A company's financial year
In force
 391. Accounting reference periods and accounting reference date
In force
 392. Alteration of accounting reference date
Chapter 4 Annual accounts (ss. 393-414)
General (s. 393)
In force
 393. Accounts to give true and fair view
Individual accounts (ss. 394-397)
In force
 394. Duty to prepare individual accounts
In force
 394A. Individual accounts: exemption for dormant subsidiaries
In force
 394B. Companies excluded from the dormant subsidiaries exemption
In force
 394C. Dormant subsidiaries exemption: parent undertaking declaration of guarantee
In force
 395. Individual accounts: applicable accounting framework
In force
 396. Companies Act individual accounts
In force
 397. IAS individual accounts
Group accounts: small companies (s. 398) [Heading omitted]
Omitted
 398. Option to prepare group accounts
Group accounts (ss. 399-402)
In force
 399. Duty to prepare group accounts
In force
 400. Exemption for company included in UK group accounts of larger group
In force
 401. Exemption for company included in non-UK group accounts of larger group
In force
 402. Exemption if no subsidiary undertakings need be included in the consolidation
Group accounts: general (ss. 403-408)
In force
 403. Group accounts: applicable accounting framework
In force
 404. Companies Act group accounts
In force
 405. Companies Act group accounts: subsidiary undertakings included in the consolidation
In force
 406. IAS group accounts
In force
 407. Consistency of financial reporting within group
In force
 408. Individual profit and loss account where group accounts prepared
Information to be given in notes to the accounts (ss. 409-413)
In force
 409. Information about related undertakings
Omitted
 410. Information about related undertakings: alternative compliance
In force
 410A. Information about off-balance sheet arrangements
In force
 411. Information about employee numbers and costs
In force
 412. Information about directors' benefits: remuneration
In force
 413. Information about directors' benefits: advances, credit and guarantees
Approval and signing of accounts (s. 414)
In force
 414. Approval and signing of accounts
Chapter 4A Strategic report (ss. 414A-414D)
In force
 414A. Duty to prepare strategic report
In force
 414B. Strategic report: small companies exemption
In force
 414C. Contents of strategic report
In force
 414CZA. Section 172(1) statement
In force
 414CA. Non-financial and sustainability information statement
In force
 414CB. Contents of non-financial and sustainability information statement
In force
 414D. Approval and signing of strategic report
Chapter 5 Directors' report (ss. 415-419A)
Directors' report (ss. 415-419A)
In force
 415. Duty to prepare directors' report
Partly in force
 415A. Directors' report: small companies exemption
In force
 416. Contents of directors' report: general
Omitted
 417. Contents of directors' report: business review
In force
 418. Contents of directors' report: statement as to disclosure to auditors
In force
 419. Approval and signing of directors' report
In force
 419A. Approval and signing of separate corporate governance statement
Chapter 6 Quoted companies and traded companies: directors' remuneration report (ss. 420-422A)
In force
 420. Duty to prepare directors' remuneration report
In force
 421. Contents of directors' remuneration report
In force
 422. Approval and signing of directors' remuneration report
In force
 422A. Revisions to directors' remuneration policy
Chapter 7 Publication of accounts and reports (ss. 423-436)
Duty to circulate copies of accounts and reports (ss. 423-425)
In force
 423. Duty to circulate copies of annual accounts and reports
In force
 424. Time allowed for sending out copies of accounts and reports
In force
 425. Default in sending out copies of accounts and reports: offences
Option to provide strategic report with supplementary material (ss. 426-426A)
In force
 426. Option to provide strategic report with supplementary material
In force
 426A. Supplementary material
Section 172(1) statement: requirements as to website publication (s. 426B-429)
In force
 426B. Section 172(1) statement to be made available on website
Omitted
 427. Form and contents of summary financial statement: unquoted companies
Omitted
 428. Form and contents of summary financial statement: quoted companies
Omitted
 429. Summary financial statements: offences
Quoted companies and traded companies: requirements as to website publication (s. 430)
In force
 430. Quoted companies and traded companies: annual accounts and reports to be made available on website
Right of member or debenture holder to demand copies of accounts and reports (ss. 431-432)
In force
 431. Right of member or debenture holder to copies of accounts and reports: unquoted companies
In force
 432. Right of member or debenture holder to copies of accounts and reports: quoted companies
Requirements in connection with publication of accounts and reports (ss. 433-436)
In force
 433. Name of signatory to be stated in published copies of accounts and reports
In force
 434. Requirements in connection with publication of statutory accounts
In force
 435. Requirements in connection with publication of non-statutory accounts
In force
 436. Meaning of "publication" in relation to accounts and reports
Chapter 8 Public companies: laying of accounts and reports before general meeting (ss. 437-438)
In force
 437. Public companies: laying of accounts and reports before general meeting
In force
 438. Public companies: offence of failure to lay accounts and reports
Chapter 9 Quoted companies and traded companies: members' approval of directors' remuneration report (ss. 439-440)
In force
 439. Quoted companies and traded companies: members' approval of directors' remuneration report
In force
 439A. Quoted companies and traded companies: members' approval of directors' remuneration policy
In force
 440. Quoted companies and traded companies: offences in connection with procedure for approval
Chapter 10 Filing of accounts and reports (ss. 441-453)
Duty to file accounts and reports (ss. 441-443)
Partly in force
 441. Duty to file accounts and reports with the registrar
In force
 442. Period allowed for filing accounts
In force
 443. Calculation of period allowed
Filing obligations of different descriptions of company (ss. 443A-448C)
Partly in force
 443A. Filing obligations of micro-entities
Partly in force
 444. Filing obligations of small companies other than micro-entities
Partially deleted
 444A. Filing obligations of companies entitled to small companies exemption in relation to directors' report
Partly in force
 445. Filing obligations of medium-sized companies
Partly in force
 446. Filing obligations of unquoted companies
In force
 447. Filing obligations of quoted companies
In force
 448. Unlimited companies exempt from obligation to file accounts
In force
 448A. Dormant subsidiaries exempt from obligation to file accounts
In force
 448B. Companies excluded from the dormant subsidiaries exemption
In force
 448C. Dormant subsidiaries filing exemption: parent undertaking declaration of guarantee
Requirements where abbreviated accounts delivered (ss. 449-450)
Omitted
 449. Special auditor's report where abbreviated accounts delivered
Omitted
 450. Approval and signing of abbreviated accounts
Failure to file accounts and reports (ss. 451-453)
In force
 451. Default in filing accounts and reports: offences
In force
 452. Default in filing accounts and reports: court order
In force
 453. Civil penalty for failure to file accounts and reports
Chapter 11 Revision of defective accounts and reports (ss. 454-462)
Voluntary revision (s. 454)
In force
 454. Voluntary revision of accounts etc
Secretary of State's notice (s. 455)
In force
 455. Secretary of State's notice in respect of accounts or reports
Application to court (ss. 456-458)
In force
 456. Application to court in respect of defective accounts or reports
In force
 457. Other persons authorised to apply to the court
In force
 458. Disclosure of information by tax authorities
Power of authorised person to require documents etc (ss. 459-462)
In force
 459. Power of authorised person to require documents, information and explanations
In force
 460. Restrictions on disclosure of information obtained under compulsory powers
In force
 461. Permitted disclosure of information obtained under compulsory powers
In force
 462. Power to amend categories of permitted disclosure
Chapter 12 Supplementary provisions (ss. 463-474)
Liability for false or misleading statements in reports and statements (s. 463)
In force
 463. Liability for false or misleading statements in reports and statements
Accounting and reporting standards (s. 464)
In force
 464. Accounting standards
Companies qualifying as medium-sized (ss. 465-467)
In force
 465. Companies qualifying as medium-sized: general
In force
 466. Companies qualifying as medium-sized: parent companies
In force
 467. Companies excluded from being treated as medium-sized
General power to make further provision about accounts and reports (s. 468)
In force
 468. General power to make further provision about accounts and reports
Partly in force
 468A. Use or disclosure of profit and loss accounts for certain companies
Other supplementary provisions (ss. 469-474)
In force
 469. Preparation and filing of accounts in euros
In force
 470. Power to apply provisions to banking partnerships
In force
 471. Meaning of "annual accounts" and related expressions
In force
 472. Notes to the accounts
In force
 472A. Meaning of "corporate governance statement" etc
Partly in force
 473. Parliamentary procedure for certain regulations under this Part
Partly in force
 474. Minor definitions
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