Chwilio Deddfwriaeth

Companies Act 2006

Status:

Dyma’r fersiwn wreiddiol (fel y’i gwnaed yn wreiddiol).

Requirements where abbreviated accounts delivered

449Special auditor’s report where abbreviated accounts delivered

(1)This section applies where—

(a)the directors of a company deliver abbreviated accounts to the registrar, and

(b)the company is not exempt from audit (or the directors have not taken advantage of any such exemption).

(2)The directors must also deliver to the registrar a copy of a special report of the company’s auditor stating that in his opinion—

(a)the company is entitled to deliver abbreviated accounts in accordance with the section in question, and

(b)the abbreviated accounts to be delivered are properly prepared in accordance with regulations under that section.

(3)The auditor’s report on the company’s annual accounts need not be delivered, but—

(a)if that report was qualified, the special report must set out that report in full together with any further material necessary to understand the qualification, and

(b)if that report contained a statement under—

(i)section 498(2)(a) or (b) (accounts, records or returns inadequate or accounts not agreeing with records and returns), or

(ii)section 498(3) (failure to obtain necessary information and explanations),

the special report must set out that statement in full.

(4)The provisions of—

  • sections 503 to 506 (signature of auditor’s report), and

  • sections 507 to 509 (offences in connection with auditor’s report),

apply to a special report under this section as they apply to an auditor’s report on the company’s annual accounts prepared under Part 16.

(5)If abbreviated accounts are delivered to the registrar, the references in section 434 or 435 (requirements in connection with publication of accounts) to the auditor’s report on the company’s annual accounts shall be read as references to the special auditor’s report required by this section.

450Approval and signing of abbreviated accounts

(1)Abbreviated accounts must be approved by the board of directors and signed on behalf of the board by a director of the company.

(2)The signature must be on the balance sheet.

(3)The balance sheet must contain in a prominent position above the signature a statement to the effect that it is prepared in accordance with the special provisions of this Act relating (as the case may be) to companies subject to the small companies regime or to medium-sized companies.

(4)If abbreviated accounts are approved that do not comply with the requirements of regulations under the relevant section, every director of the company who—

(a)knew that they did not comply, or was reckless as to whether they complied, and

(b)failed to take reasonable steps to prevent them from being approved,

commits an offence.

(5)A person guilty of an offence under subsection (4) is liable—

(a)on conviction on indictment, to a fine;

(b)on summary conviction, to a fine not exceeding the statutory maximum.

Yn ôl i’r brig

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