icon-grid
Better Regulation logo
Table of Contents

Table of Contents

Expand all headings Collapse all headings Expand side bar Collapse side bar
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
Document Overview
Tools
Set a date to view the document
Text comparison options
Full text - Date 1 vs Date 2
Amendments requiring commencement - Current text vs Text requiring commencement
Draft proposed changes - Current text vs Text proposed by drafting documents
Coming soon: Any documents - Any document vs Another document at any date
Print / Export options
Current page
Whole document
Selected pages
Consolidated PDF of the entire document as of 25th December 2024
Export
Export line by line
Export provision to provision
Report template
Create report template
Alert me to changes
Manage alerts
Bookmarks
This page
This document
Manage bookmarks
Search within this document
View previous searches
Share
Get page link
Share via email application
PreviousNext

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
PreviousNext