(1) The directors of a company must deliver to the registrar for each financial year the accounts and reports required by -
section 443A (filing obligations of micro-entities),
section 444 (filing obligations of small companies other than micro-entities),
section 445 (filing obligations of medium-sized companies),
section 446 (filing obligations of unquoted companies), or
section 447 (filing obligations of quoted companies).
(2) This is subject to -
section 448 (unlimited companies exempt from filing obligations), and
section 448A (dormant subsidiaries exempt from filing obligations).