xmlns:atom="http://www.w3.org/2005/Atom" xmlns:atom="http://www.w3.org/2005/Atom"

PART IIF23N.I.COMPANY ACCOUNTS

F23Order repealed by Companies Act 2006 (c. 46), ss. 1295, 1300, Sch. 16 and the repeal having been brought into operation on different dates, as to which, see individual provisions.

IntroductionF23N.I.

IntroductionN.I.

3.  F1. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Provisions applying to companies generallyF23N.I.

Accounting recordsN.I.

4.  F2. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

A company's financial year and accounting reference periodsN.I.

5.  F3. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Individual company accountsN.I.

6.  F4. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Group accountsN.I.

7.  F5. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Additional disclosure required in notes to accountsN.I.

8.  F6. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Approval and signing of accountsN.I.

9.  F7. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Directors' reportN.I.

10.  F8. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Auditors' reportN.I.

11.  F9. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Publication of accounts and reportsN.I.

12.  F10. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Laying and delivering of accounts and reportsN.I.

13.  F11. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Remedies for failure to comply with accounting requirementsN.I.

14.  F12. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Exemptions and special provisionsF23N.I.

Small and medium‐sized companies and groupsN.I.

15.  F13. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Dormant companiesN.I.

16.  F14. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Public listed companies: provision of summary financial statementN.I.

17.  F15. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Private companies: election to dispense with laying of accounts and reports before general meetingN.I.

18.  F16. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Unlimited companies: exemption from requirement to deliver accounts and reportsN.I.

19.  F17. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Banking and insurance companies and groups: special provisionsN.I.

20.  F18. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Supplementary provisionsF23N.I.

Accounting standardsN.I.

21.  F19. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Power to alter accounting requirementsN.I.

22.  F20. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Parent and subsidiary undertakingsN.I.

23.  F21. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Other interpretation provisionsN.I.

24.  F22. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Article 25—Amendments

Article 26—Repeals