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Companies Act 2006 (Amendment) (Accounts and Reports) Regulations 2008 [SI 2008 No. 393]Introductory TextPart 1 Introduction (regs. 1-2)Regulation 1 Citation and interpretationRegulation 2 Commencement and applicationPart 2 Small and medium-sized companies and groups (regs. 3-7)Regulation 3 Conditions for company or group to qualify as smallRegulation 4 Conditions for company or group to qualify as medium-sizedRegulation 5 Conditions for small companies exemption from auditRegulation 6 Small companies exemption in relation to directors' reportRegulation 7 Companies entitled to take advantage of provisions applying to medium-sized companiesPart 3 Off-balance sheet arrangements (reg. 8)Regulation 8 Information about off-balance sheet arrangementsPart 4 Minor amendments (regs. 9-13)Regulation 9 Individual accounts: applicable accounting frameworkRegulation 10 Individual profit and loss account where group accounts preparedRegulation 11 Information about employee numbers and costs: group accountsRegulation 12 Requirement to deliver auditor's report on accounts and reportsRegulation 13 Unlimited companies exemption from obligation to file accountsSignatureExplanatory NoteExplanatory Memorandum
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Version status: In force | Document consolidation status: No known changes
Published date: 19 February 2008

Companies Act 2006 (Amendment) (Accounts and Reports) Regulations 2008 [SI 2008 No. 393]

Introductory Text
Part 1 Introduction (regs. 1-2)
Regulation 1 Citation and interpretation
Regulation 2 Commencement and application
Part 2 Small and medium-sized companies and groups (regs. 3-7)
Regulation 3 Conditions for company or group to qualify as small
Regulation 4 Conditions for company or group to qualify as medium-sized
Regulation 5 Conditions for small companies exemption from audit
Regulation 6 Small companies exemption in relation to directors' report
Regulation 7 Companies entitled to take advantage of provisions applying to medium-sized companies
Part 3 Off-balance sheet arrangements (reg. 8)
Regulation 8 Information about off-balance sheet arrangements
Part 4 Minor amendments (regs. 9-13)
Regulation 9 Individual accounts: applicable accounting framework
Regulation 10 Individual profit and loss account where group accounts prepared
Regulation 11 Information about employee numbers and costs: group accounts
Regulation 12 Requirement to deliver auditor's report on accounts and reports
Regulation 13 Unlimited companies exemption from obligation to file accounts
Signature
Explanatory Note
Explanatory Memorandum
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