The Companies Act 2006 (Amendment) (Accounts and Reports) Regulations 2008
PART 1INTRODUCTION
1Citation and interpretation
2Commencement and application
PART 2SMALL AND MEDIUM-SIZED COMPANIES AND GROUPS
3Conditions for company or group to qualify as small
4Conditions for company or group to qualify as medium-sized
5Conditions for small companies exemption from audit
6Small companies exemption in relation to directors’ report
7Companies entitled to take advantage of provisions applying to medium-sized companies
PART 3OFF-BALANCE SHEET ARRANGEMENTS
8Information about off-balance sheet arrangements
PART 4MINOR AMENDMENTS
9Individual accounts: applicable accounting framework
10Individual profit and loss account where group accounts prepared
11Information about employee numbers and costs: group accounts
12Requirement to deliver auditor’s report on accounts and reports
13Unlimited companies exemption from obligation to file accounts
2008 No. 393
companies

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

Made
Coming into force
The Secretary of State makes the following Regulations in exercise of the powers conferred by sections 468(1) and (2), 473(2), 484 and 1292(1)(a) and (c) of the Companies Act 20061.

In accordance with sections 473(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.