Requirements in connection with publication of accountsF4N.I.
248 .F1—(1) If a company publishes any of its statutory accounts, they must be accompanied by the relevant auditors' report under Article 243[F2 or, as the case may be, the relevant report made for the purposes of Article 257A(2)].
(2) A company which is required to prepare group accounts for a financial year shall not publish its statutory individual accounts for that year without also publishing with them its statutory group accounts.
(3) If a company publishes non‐statutory accounts, it shall publish with them a statement indicating—
(a)that they are not the company's statutory accounts,
(b)whether statutory accounts dealing with any financial year with which the non‐statutory accounts purport to deal have been delivered to the registrar,
(c)whether the company's auditors have made a report under Article 243 on the statutory accounts for any such financial year[F2 and, if no such report has been made, whether the company's reporting accountant has made a report for the purposes of Article 257A(2) on the statutory accounts for any such financial year],F3. . .
[F3(d)whether any such auditors' report—
(i)was qualified or unqualified, or included a reference to any matters to which the auditors drew attention by way of emphasis without qualifying the report, or
(ii)contained a statement under Article 245(2) or (3) (accounting records or returns inadequate, accounts not agreeing with records and returns or failure to obtain necessary information and explanations); and
(e)whether any report made for the purposes of Article 257A(2) was qualified;]
and it shall not publish with the non‐statutory accounts any auditors' report under Article 243[F2 or any report made for the purposes of Article 257A(2)].
(4) For the purposes of this Article a company shall be regarded as publishing a document if it publishes, issues or circulates it or otherwise makes it available for public inspection in a manner calculated to invite members of the public generally, or any class of members of the public, to read it.
(5) References in this Article to a company's statutory accounts are to its individual or group accounts for a financial year as required to be delivered to the registrar under Article 250; and references to the publication by a company of “non‐statutory accounts” are to the publication of—
(a)any balance sheet or profit and loss account relating to, or purporting to deal with, a financial year of the company, or
(b)an account in any form purporting to be a balance sheet or profit and loss account for the group consisting of the company and its subsidiary undertakings relating to, or purporting to deal with, a financial year of the company,
otherwise than as part of the company's statutory accounts.
(6) A company which contravenes any provision of this Article, and any officer of it who is in default, is guilty of an offence and liable to a fine.
F4Order repealed (prosp.) by Companies Act 2006 (c. 46), ss. 1284(2), 1295, 1300(2), Sch. 16 and the repeal being partly in force, as to which see individual Articles (with savings (with adaptations) by Companies Act 2006 (Commencement No. 6, Saving and Commencement Nos. 3 and 5 (Amendment)) Order 2008 (S.I. 2008/674), arts. 2(3), {4}, Sch. 2) and subject to amendments (6.4.2008) by Companies Act 2006 (Consequential Amendments etc) Order 2008 (S.I. 2008/948), arts. 2(2), 3(1)(b)(2), Sch. 1 paras. 135, 147, 148 {Sch. 2 Note 1} (with arts. 6, 11, 12) and subject to amendments (6.4.2008) by S.R. 2008/133, {regs. 2, 3}