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

1Citation and interpretation

2Commencement and application

3Disapplication of these Regulations to limited liability partnerships

4Amendment of Chapter 1 of Part 15 (accounts and reports: introduction)

5Amendment of Chapter 4 of Part 15 (accounts and reports: annual accounts)

6Amendment of Chapter 4A of Part 15 (accounts and reports: strategic report)

7Amendment of Chapter 5 of Part 15 (accounts and reports: directors’ report)

8Amendment of Chapter 10 of Part 15 (accounts and reports: filing of accounts and report)

9Amendment of Chapter 12 of Part 15 (accounts and reports: supplementary provisions)

10Amendment of Chapter 1 of Part 16 (audit: requirement for audited accounts)

11Amendment of Chapter 3 of Part 16 (audit: functions of auditor)

12Amendment of Part 38 (companies: interpretation)

13Amendment of Schedule 8 (index of defined expressions)

PART 3Small Companies Accounts Regulations

14Amendment of Part 2 of the Small Companies Accounts Regulations (form and content of individual accounts)

15Amendment of Part 4 of the Small Companies Accounts Regulations (form and content of group accounts)

16Amendment of Part 1 (general rules and formats) of Schedule 1 (Companies Act individual accounts) to the Small Companies Accounts Regulations

17Amendment of Part 2 (accounting principles and rules) of Schedule 1 to the Small Companies Accounts Regulations

18Amendment of Part 3 (notes to the accounts) of Schedule 1 to the Small Companies Accounts Regulations

19Omission of Schedules to the Small Companies Accounts Regulations

20Omit Schedule 3 (information about directors’ benefits: remuneration (Companies Act...

21Omit Schedule 4 (Companies Act abbreviated accounts for delivery to...

22Amendment of Part 1 (form and content of Companies Act group accounts) of Schedule 6 (group accounts) to the Small Companies Accounts Regulations

23Amendment 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

24Amendment of Schedule 7 (interpretation of term “provisions”) to the Small Companies Accounts Regulations

25Amendment of Schedule 8 (general interpretation) to the Small Companies Accounts Regulations

PART 4Large and Medium-sized Companies Accounts Regulations

26Amendment of Part 2 of the Large and Medium-sized Companies Accounts Regulations (form and content of accounts)

27Amendment 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

28Amendment of Part 2 (accounting principles and rules) of Schedule 1 to the Large and Medium-sized Companies Accounts Regulations

29Amendment of Part 3 (notes to the accounts) of Schedule 1 to the Large and Medium-sized Companies Accounts Regulations

30Amendment of Part 4 to Schedule 1 to the Large and Medium-sized Companies Accounts Regulations

31Amendment of Part 1 (general rules and formats) of Schedule 2 to the Large and Medium-sized Companies Accounts Regulations

32Amendment of Part 2 (accounting principles and rules) of Schedule 2 to the Large and Medium-sized Companies Accounts Regulations

33Amendment of Part 3 (notes to the accounts) of Schedule 2 to the Large and Medium-sized Companies Accounts Regulations

34Amendment of Part 1 (general rules and formats) of Schedule 3 to the Large and Medium-sized Companies Accounts Regulations

35Amendment of Part 2 (accounting principles and rules) of Schedule 3 to the Large and Medium-sized Companies Accounts Regulations

36Amendment of Part 3 (notes to the accounts) of Schedule 3 to the Large and Medium-sized Companies Accounts Regulations

37Amendment of Part 1 (provisions applying to all companies) of Schedule 4 to the Large and Medium-sized Companies Accounts Regulations

38Amendment of Part 3 (companies required to prepare group accounts) of Schedule 4 to the Large and Medium-sized Companies Accounts Regulations

39Amendment of Schedule 6 (Companies Act group accounts) to the Large and Medium-sized Companies Accounts Regulations

40Amendment of Schedule 9 (interpretation of term “provisions”) to the Large and Medium-sized Companies Accounts Regulations

41Amendment of Schedule 10 (general interpretation) to the Large and Medium-sized Companies Accounts Regulations

42(1) The Partnership (Accounts) Regulations 2008 are amended as follows....

43(1) The Companies (Revision of Defective Accounts and Reports) Regulations...

44Omit sub-paragraphs (14) and (15) of paragraph 10 of Schedule...

This draft statutory instrument supersedes the draft Companies, Partnerships and Groups (Accounts and Reports) Regulations 2015 which were laid before Parliament and published on 26th January 2015 (ISBN 978-0-11-112789-6) and subsequently withdrawn on 23rd February 2015. It is being issued free of charge to all known recipients of that draft statutory instrument.

Draft Regulations laid before Parliament under paragraph 2(2) of Schedule 2 to the European Communities Act 1972 and sections 473(3), 484(3), 1290 and 1292(4) of the Companies Act 2006, for approval by resolution of each House of Parliament.

2015 No. XXXX

Companies

Partnership

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

Made[ ] 2015

Coming into force6th April 2015

The Secretary of State is a Minister designated1 for the purposes of section 2(2) of the European Communities Act 19722 in relation to the creation, operation, regulation or dissolution of companies and other forms of business organisation, and in relation to auditors and the audit of accounts.

The Secretary of State makes the following Regulations in exercise of the powers conferred by section 2(2) of that Act and sections 396(3), 404(3), 409(1) and (2), 412(1) and (2), 468(1) and (2), 473(2), 484 and 1292(1) of the Companies Act 20063.

In accordance with paragraph 2(2)4 of Schedule 2 to the European Communities Act 1972 and sections 473(3), 484(3), 1290 and 1292(4) of the Companies Act 2006, a draft of this instrument was laid before Parliament and approved by a resolution of each House of Parliament.