The Companies Act 2006 (Amendment) (Accounts and Reports) Regulations 2008

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1. Introductory Text

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   PART 1 INTRODUCTION

   1. 1. Citation and interpretation

   2. 2. Commencement and application

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   PART 2 SMALL AND MEDIUM-SIZED COMPANIES AND GROUPS

   1. 3. Conditions for company or group to qualify as small

   2. 4. Conditions for company or group to qualify as medium-sized

   3. 5. Conditions for small companies exemption from audit

   4. 6. Small companies exemption in relation to directors’ report

   5. 7. Companies entitled to take advantage of provisions applying to medium-sized companies

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   PART 3 OFF-BALANCE SHEET ARRANGEMENTS

   1. 8. Information about off-balance sheet arrangements

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   PART 4 MINOR AMENDMENTS

   1. 9. Individual accounts: applicable accounting framework

   2. 10. Individual profit and loss account where group accounts prepared

   3. 11. Information about employee numbers and costs: group accounts

   4. 12. Requirement to deliver auditor’s report on accounts and reports

   5. 13. Unlimited companies exemption from obligation to file accounts

6. Signature

7. Explanatory Note