The Companies, Partnerships and Groups (Accounts and Reports) Regulations 2015

Contents

451 provisions, too many to show on one page. Open a part or section to read it with its history and connections, or search inside the text.

1. Part 1 · Introduction
   1. 1 Citation and interpretation
   2. 2 Commencement and application
   3. 3 Disapplication of these Regulations to limited liability partnerships
2. Part 2 · Amendment of the Act
   1. 4 Amendment of Chapter 1 of Part 15 (accounts and reports: introduction)
   2. 5 Amendment of Chapter 4 of Part 15 (accounts and reports: annual accounts)
   3. 6 Amendment of Chapter 4A of Part 15 (accounts and reports: strategic report)
   4. 7 Amendment of Chapter 5 of Part 15 (accounts and reports: directors' report)
   5. 8 Amendment of Chapter 10 of Part 15 (accounts and reports: filing of accounts and report)
   6. 9 Amendment of Chapter 12 of Part 15 (accounts and reports: supplementary provisions)
   7. 10 Amendment of Chapter 1 of Part 16 (audit: requirement for audited accounts)
   8. 11 Amendment of Chapter 3 of Part 16 (audit: functions of auditor)
   9. 12 Amendment of Part 38 (companies: interpretation)
   10. 13 Amendment of Schedule 8 (index of defined expressions)
3. Part 3 · Amendment of the Small Companies Accounts Regulations
   1. 14 Amendment of Part 2 of the Small Companies Accounts Regulations (form and content of individual accounts)
   2. 15 Amendment of Part 4 of the Small Companies Accounts Regulations (form and content of group accounts)
   3. 16 Amendment of Part 1 (general rules and formats) of Schedule 1 (Companies Act individual accounts) to the Small Companies Accounts Regulations
   4. 17 Amendment of Part 2 (accounting principles and rules) of Schedule 1 to the Small Companies Accounts Regulations
   5. 18 Amendment of Part 3 (notes to the accounts) of Schedule 1 to the Small Companies Accounts Regulations
   6. 19 Omission of Schedules to the Small Companies Accounts Regulations
   7. 20 Omit Schedule 3 (information about directors' benefits: remuneration (Companies Act...
   8. 21 Omit Schedule 4 (Companies Act abbreviated accounts for delivery to...
   9. 22 Amendment of Part 1 (form and content of Companies Act group accounts) of Schedule 6 (group accounts) to the Small Companies Accounts Regulations
   10. 23 Amendment of Part 2 (information about related undertakings where company preparing group accounts (Companies Act or IAS group accounts)) of Schedule 6 to the Small Companies Accounts Regulations
   11. 24 Amendment of Schedule 7 (interpretation of term “provisions”) to the Small Companies Accounts Regulations
   12. 25 Amendment of Schedule 8 (general interpretation) to the Small Companies Accounts Regulations
4. Part 4 · Amendment of the Large and Medium-sized Companies Accounts Regulations
   1. 26 Amendment of Part 2 of the Large and Medium-sized Companies Accounts Regulations (form and content of accounts)
   2. 27 Amendment of Part 1 (general rules and formats) of Schedule 1 (Companies Act individual accounts: companies which are not banking or insurance companies) to the Large and Medium-sized Companies Accounts Regulations
   3. 28 Amendment of Part 2 (accounting principles and rules) of Schedule 1 to the Large and Medium-sized Companies Accounts Regulations
   4. 29 Amendment of Part 3 (notes to the accounts) of Schedule 1 to the Large and Medium-sized Companies Accounts Regulations
   5. 30 Amendment of Part 4 to Schedule 1 to the Large and Medium-sized Companies Accounts Regulations
   6. 31 Amendment of Part 1 (general rules and formats) of Schedule 2 to the Large and Medium-sized Companies Accounts Regulations
   7. 32 Amendment of Part 2 (accounting principles and rules) of Schedule 2 to the Large and Medium-sized Companies Accounts Regulations
   8. 33 Amendment of Part 3 (notes to the accounts) of Schedule 2 to the Large and Medium-sized Companies Accounts Regulations
   9. 34 Amendment of Part 1 (general rules and formats) of Schedule 3 to the Large and Medium-sized Companies Accounts Regulations
   10. 35 Amendment of Part 2 (accounting principles and rules) of Schedule 3 to the Large and Medium-sized Companies Accounts Regulations
   11. 36 Amendment of Part 3 (notes to the accounts) of Schedule 3 to the Large and Medium-sized Companies Accounts Regulations
   12. 37 Amendment of Part 1 (provisions applying to all companies) of Schedule 4 to the Large and Medium-sized Companies Accounts Regulations
   13. 38 Amendment of Part 3 (companies required to prepare group accounts) of Schedule 4 to the Large and Medium-sized Companies Accounts Regulations
   14. 39 Amendment of Schedule 6 (Companies Act group accounts) to the Large and Medium-sized Companies Accounts Regulations
   15. 40 Amendment of Schedule 9 (interpretation of term “provisions”) to the Large and Medium-sized Companies Accounts Regulations
   16. 41 Amendment of Schedule 10 (general interpretation) to the Large and Medium-sized Companies Accounts Regulations
5. Part 5 · Amendment of The Partnership (Accounts) Regulations 2008
   1. 42 (1) The Partnership (Accounts) Regulations 2008 are amended as follows....
6. Part 6 · Minor and Consequential Amendments
   1. 43 (1) The Companies (Revision of Defective Accounts and Reports) Regulations...
   2. 44 Omit sub-paragraphs (14) and (15) of paragraph 10 of Schedule...