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Small Companies (Micro-Entities' Accounts) Regulations 2013 [SI 2013 No. 3008]Introductory TextPart 1 Introduction (regs. 1-3)Regulation 1 Citation and interpretationRegulation 2 Commencement and applicationRegulation 3 Disapplication of these Regulations to entities to which provisions of the 2006 Act or the 2008 Regulations have been appliedPart 2 Amendment of Part 15 of the 2006 Act (Accounts and reports) (regs. 4-7)Regulation 4 Amendment of Chapter 1 of Part 15 (introduction)Regulation 5 Amendment of Chapter 4 of Part 15 (annual accounts)Regulation 6 Amendment of Chapter 10 of Part 15 (filing of accounts and reports)Regulation 7 Amendment of Chapter 12 of Part 15 (supplementary provisions)Part 3 Amendment of Part 16 of the 2006 Act (Audit) (reg. 8)Regulation 8 Amendment of provision in relation to auditor's reportPart 4 Amendment of the 2008 Regulations (regs. 9-13)Regulation 9 Amendment of Part 2 (form and content of individual accounts)Regulation 10 Amendment of Part 1 of Schedule 1 (Companies Act individual accounts: general rules and formats)Regulation 11 Amendment of Part 2 of Schedule 1 (accounting principles and rules)Regulation 12 Amendment of Schedule 6 (group accounts)Regulation 13 Amendment of Schedule 8 (general interpretation)SignatureExplanatory NoteExplanatory MemorandumImpact Assessments
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Version status: | Document consolidation status: Updated to reflect all known changes
Version date: 28 November 2013 - onwards

Explanatory Memorandum

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