54Filing obligations of small companies other than micro-entitiesU.K.
For section 444 of the Companies Act 2006 substitute—
“444Filing obligations of small companies other than micro-entities
(1)The directors of a company that is subject to the small companies regime in relation to a financial year, or that would be so subject but for being or having been a member of an ineligible group, must deliver to the registrar a copy of—
(a)the company’s annual accounts, and
(b)the directors’ report.
(2)The directors must also deliver to the registrar a copy of the auditor’s report on those accounts (and on the directors’ report).
This does not apply if the company is exempt from audit and the directors have taken advantage of that exemption.
(3)The copies of the balance sheet and directors’ report delivered to the registrar under this section must state the name of the person who signed it on behalf of the board.
(4)The copy of the auditor’s report delivered to the registrar under this section must—
(a)state the name of the auditor and (where the auditor is a firm) the name of the person who signed it as senior statutory auditor, or
(b)if the conditions in section 506 (circumstances in which names may be omitted) are met, state that a resolution has been passed and notified to the Secretary of State in accordance with that section.
(5)If more than one person is appointed as auditor, the reference in subsection (4)(a) to the name of the auditor is to be read as a reference to the names of all the auditors.
(6)This section does not apply to companies within section 443A (filing obligations of companies that qualify as micro-entities).”
Commencement Information
I1S. 54 in force at Royal Assent for specified purposes, see s. 219(1)(2)(b)