The Small Companies (Micro-Entities’ Accounts) Regulations 2013

PART 1INTRODUCTION

1Citation and interpretation

2Commencement and application

3Disapplication of these Regulations to entities to which provisions of the 2006 Act or the 2008 Regulations have been applied

PART 2AMENDMENT OF PART 15 OF THE 2006 ACT (ACCOUNTS AND REPORTS)

4Amendment of Chapter 1 of Part 15 (introduction)

5Amendment of Chapter 4 of Part 15 (annual accounts)

6Amendment of Chapter 10 of Part 15 (filing of accounts and reports)

7Amendment of Chapter 12 of Part 15 (supplementary provisions)

PART 3AMENDMENT OF PART 16 OF THE 2006 ACT (AUDIT)

8Amendment of provision in relation to auditor’s report

PART 4AMENDMENT OF THE 2008 REGULATIONS

9Amendment of Part 2 (form and content of individual accounts)

10Amendment of Part 1 of Schedule 1 (Companies Act individual accounts: general rules and formats)

11Amendment of Part 2 of Schedule 1 (accounting principles and rules)

12Amendment of Schedule 6 (group accounts)

13Amendment of Schedule 8 (general interpretation)

2013 No. 3008

Companies

The Small Companies (Micro-Entities’ Accounts) Regulations 2013

Made28th November 2013

Coming into force in accordance with regulation 2(1)

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.

In exercise of the powers conferred by section 2(2) of that Act and sections 396(3), 468 and 1292 of the Companies Act 20063 the Secretary of State makes the following Regulations.

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