Chapter 10 Filing of accounts and reports (ss. 441-453)

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	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

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