Companies Act 2006 (c. 46)

Part 15 U.K. Accounts and reports

Yn ddilys o 20/01/2007

Chapter 7 U.K. Publication of accounts and reports

Yn ddilys o 06/04/2008

Requirements in connection with publication of accounts and reports U.K.

433 Name of signatory to be stated in published copies of accounts and reports U.K.

(1) Every copy of a document to which this section applies that is published by or on behalf of the company must state the name of the person who signed it on behalf of the board.

(2) In the case of an unquoted company, this section applies to copies of—

(a) the company's balance sheet, and

(b) the directors' report.

(3) In the case of a quoted company, this section applies to copies of—

(a) the company's balance sheet,

(b) the directors' remuneration report, and

(c) the directors' report.

(4) If a copy is published without the required statement of the signatory's name, an offence is committed by—

(a) the company, and

(b) every officer of the company who is in default.

(5) A person guilty of an offence under this section is liable on summary conviction to a fine not exceeding level 3 on the standard scale.

Modifications etc. (not altering text)

C5 Ss. 430-433 applied (6.4.2008) by S.I. 2005/1788, reg. 29 (as substituted by The Companies Act 2006 (Consequential Amendments etc) Order 2008 (S.I. 2008/948), art. 3(1), Sch. 1 para. 242(4) (with arts. 6, 11, 12))

C6 Ss. 433-436 applied (with modifications) (1.10.2008) by The Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008 (S.I. 2008/1911), reg. 16

C7 S. 433 applied (with modifications) (6.4.2008) by The Insurance Accounts Directive (Miscellaneous Insurance Undertakings) Regulations 2008 (S.I. 2008/565), reg. 3

C8 Ss. 418-469 applied (with modifications) (1.10.2009) by The Unregistered Companies Regulations 2009 (S.I. 2009/2436), regs. 3-5, Sch. 1 para. 10 (with transitional provisions and savings in regs. 7, 9, Sch. 2)