http://www.legislation.gov.uk/uksi/2009/1581/signature/made
The Companies Act 2006 (Accounts, Reports and Audit) Regulations 2009
Governance
Management information systems
en
King's Printer of Acts of Parliament
2011-07-04
COMPANIES
These Regulations implement in part Directive 2006/46 of the European Parliament and the Council of 14th June 2006 amending Council Directives 78/660/EEC on the annual accounts of certain types of companies, 83/349/EEC on consolidated accounts, 86/635/EEC on the annual accounts and consolidated accounts of banks and other financial institutions and 91/674/EEC on the annual accounts and consolidated accounts of insurance undertakings (OJ L 224, 16.8.2006, page1). The Directive is also implemented by the Companies Act 2006 (Amendment) (Accounts and Reports) Regulations 2008 (S.I. 2008/393), the Small Companies and Groups (Accounts and Directors’ Report) Regulations 2008 (S.I. 2008/409), the Large and Medium-sized Companies and Groups (Accounts and Reports) Regulations 2008 (S.I. 2008/410), and by the Financial Services Authority using powers under the Financial Services and Markets Act 2000 (c.8).
The Companies Act 2006 (Accounts, Reports and Audit) Regulations 2009
Rosie WintertonMinister of StateDepartment for Business, Innovation and Skills