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Companies Act 2006

Section 394 Duty to prepare individual accounts

Section 399 Duty to prepare group accounts

Section 415 Duty to prepare directors� report

Section 442 Period allowed for filing accounts

Section 444 Filing obligations of companies subject to small companies regime

Section 444A Filing obligations of companies entitled to small companies exemption in relation to directors� report

Section 445 Filing obligations of medium-sized companies

Section 495 Auditor’s report on company’s annual accounts

Regulations

»Ê¹ÚÌåÓýapp Small Companies and Groups (Accounts and Directors Report) Regulations 2008 (No. 409) - Form and content of accounts of small companies

»Ê¹ÚÌåÓýapp Large and Medium-sized Companies and Groups (Accounts and Reports) Regulations 2008 (No. 410) - Form and content of accounts of large and medium-sized companies

»Ê¹ÚÌåÓýapp Overseas Companies Regulation 2009 (No. 1801) - Registration and accounts of overseas companies