Part I Company Accounts
Introduction
1 Introduction.
F1. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Provisions applying to companies generally
2 Accounting records.
F2. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
3 A company’s financial year and accounting reference periods.
F3. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
4 Individual company accounts.
F4. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
5 Group accounts.
F5. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
6 Additional disclosure required in notes to accounts.
F6. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
7 Approval and signing of accounts.
F7. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
8 Directors’ report.
F8. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
9 Auditors’ report.
F9. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
10 Publication of accounts and reports.
F10. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
11 Laying and delivering of accounts and reports.
F11. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
12 Remedies for failure to comply with accounting requirements.
F12. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Exemptions and special provisions
13 Small and medium-sized companies and groups.
F13. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
14 Dormant companies.
F14. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
15 Public listed companies: provision of summary financial statement.
F15. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
16 Private companies: election to dispense with laying of accounts and reports before general meeting.
F16. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
17 Unlimited companies: exemption from requirement to deliver accounts and reports.
F17. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
18 Banking and insurance companies and groups: special provisions.
F18. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Supplementary provisions
19 Accounting standards.
F19. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
20 Power to alter accounting requirements.
F20. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
21 Parent and subsidiary undertakings.
F21. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
22 Other interpretation provisions.
F22. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Consequential amendments
23 Consequential amendments.
The enactments specified in Schedule 10 have effect with the amendments specified there, which are consequential on the amendments made by the preceding provisions of this Part.