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Version status: Partly in force | Document consolidation status: Updated to reflect all known changes
Version date: 26 October 2023 - onwards
  Version 7 of 7    

446. Filing obligations of unquoted companies

(1) The directors of an unquoted company must deliver to the registrar for each financial year of the company a copy of -

(a) the company's annual accounts,

(aa) the strategic report,

(b) the directors' report,

(ba) any directors’ remuneration report, and

(c) any separate corporate governance statement.

(2) The directors must also deliver to the registrar a copy of the auditor's report on those accounts (and the strategic report (where this is covered by the auditor's report), the directors' report, any directors’ remuneration report and any separate corporate governance statement).

This does not apply if the company is exempt from audit and the directors have taken advantage of that exemption.

(3) The copies of the balance sheet, strategic report, directors' report, any directors’ remuneration report and any separate corporate governance statement delivered to the registrar under this section must state the name of the person who signed it on behalf of the board.

(4) The copy of

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