PART IICOMPANY ACCOUNTS
Introduction
Introduction3
F2. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Provisions applying to companies generally
Accounting records4
F3. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
A company's financial year and accounting reference periods5
F4. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Individual company accounts6
F5. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Group accounts7
F6. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Additional disclosure required in notes to accounts8
F7. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Approval and signing of accounts9
F8. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Directors' report10
F9. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Auditors' report11
F10. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Publication of accounts and reports12
F11. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Laying and delivering of accounts and reports13
F12. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Remedies for failure to comply with accounting requirements14
F13. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Exemptions and special provisions
Small and medium‐sized companies and groups15
F14. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Dormant companies16
F15. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Public listed companies: provision of summary financial statement17
F16. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Private companies: election to dispense with laying of accounts and reports before general meeting18
F17. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Unlimited companies: exemption from requirement to deliver accounts and reports19
F18. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Banking and insurance companies and groups: special provisions20
F19. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Supplementary provisions
Accounting standards21
F20. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Power to alter accounting requirements22
F21. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Parent and subsidiary undertakings23
F22. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Other interpretation provisions24
F23. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Article 25—Amendments
Article 26—Repeals