PART IIN.I.COMPANY ACCOUNTS
IntroductionN.I.
IntroductionN.I.
3. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Provisions applying to companies generallyN.I.
Accounting recordsN.I.
4. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
A company's financial year and accounting reference periodsN.I.
5. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Individual company accountsN.I.
6. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Group accountsN.I.
7. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Additional disclosure required in notes to accountsN.I.
8. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Approval and signing of accountsN.I.
9. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Directors' reportN.I.
10. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Auditors' reportN.I.
11. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Publication of accounts and reportsN.I.
12. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Laying and delivering of accounts and reportsN.I.
13. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Remedies for failure to comply with accounting requirementsN.I.
14. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Exemptions and special provisionsN.I.
Small and medium‐sized companies and groupsN.I.
15. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Dormant companiesN.I.
16. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Public listed companies: provision of summary financial statementN.I.
17. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Private companies: election to dispense with laying of accounts and reports before general meetingN.I.
18. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Unlimited companies: exemption from requirement to deliver accounts and reportsN.I.
19. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Banking and insurance companies and groups: special provisionsN.I.
20. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Supplementary provisionsN.I.
Accounting standardsN.I.
21. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Power to alter accounting requirementsN.I.
22. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Parent and subsidiary undertakingsN.I.
23. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Other interpretation provisionsN.I.
24. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Article 25—Amendments
Article 26—Repeals