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HMRC internal manual

COTAX Manual

Index Of Legislation: Companies Act 2006 and Regulations

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
The Small Companies and Groups (Accounts and Directors Report) Regulations 2008 (No. 409) Form and content of accounts of small companies
The 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
The Overseas Companies Regulation 2009 (No. 1801) Registration and accounts of overseas companies