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Companies Act 2006

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This is the original version (as it was originally enacted).

Requirements in connection with publication of accounts and reports

433Name of signatory to be stated in published copies of accounts and reports

(1)Every copy of a document to which this section applies that is published by or on behalf of the company must state the name of the person who signed it on behalf of the board.

(2)In the case of an unquoted company, this section applies to copies of—

(a)the company’s balance sheet, and

(b)the directors' report.

(3)In the case of a quoted company, this section applies to copies of—

(a)the company’s balance sheet,

(b)the directors' remuneration report, and

(c)the directors' report.

(4)If a copy is published without the required statement of the signatory’s name, an offence is committed by—

(a)the company, and

(b)every officer of the company who is in default.

(5)A person guilty of an offence under this section is liable on summary conviction to a fine not exceeding level 3 on the standard scale.

434Requirements in connection with publication of statutory accounts

(1)If a company publishes any of its statutory accounts, they must be accompanied by the auditor’s report on those accounts (unless the company is exempt from audit and the directors have taken advantage of that exemption).

(2)A company that prepares statutory group accounts for a financial year must not publish its statutory individual accounts for that year without also publishing with them its statutory group accounts.

(3)A company’s “statutory accounts” are its accounts for a financial year as required to be delivered to the registrar under section 441.

(4)If a company contravenes any provision of this section, an offence is committed by—

(a)the company, and

(b)every officer of the company who is in default.

(5)A person guilty of an offence under this section is liable on summary conviction to a fine not exceeding level 3 on the standard scale.

(6)This section does not apply in relation to the provision by a company of a summary financial statement (see section 426).

435Requirements in connection with publication of non-statutory accounts

(1)If a company publishes non-statutory accounts, it must 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, and

(c)whether an auditor’s report has been made on the company’s statutory accounts for any such financial year, and if so whether the report—

(i)was qualified or unqualified, or included a reference to any matters to which the auditor drew attention by way of emphasis without qualifying the report, or

(ii)contained a statement under section 498(2) (accounting records or returns inadequate or accounts or directors' remuneration report not agreeing with records and returns), or section 498(3) (failure to obtain necessary information and explanations).

(2)The company must not publish with non-statutory accounts the auditor’s report on the company’s statutory accounts.

(3)References in this section 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 a group headed by the company relating to, or purporting to deal with, a financial year of the company,

otherwise than as part of the company’s statutory accounts.

(4)In subsection (3)(b) “a group headed by the company” means a group consisting of the company and any other undertaking (regardless of whether it is a subsidiary undertaking of the company) other than a parent undertaking of the company.

(5)If a company contravenes any provision of this section, an offence is committed by—

(a)the company, and

(b)every officer of the company who is in default.

(6)A person guilty of an offence under this section is liable on summary conviction to a fine not exceeding level 3 on the standard scale.

(7)This section does not apply in relation to the provision by a company of a summary financial statement (see section 426).

436Meaning of “publication” in relation to accounts and reports

(1)This section has effect for the purposes of—

  • section 433 (name of signatory to be stated in published copies of accounts and reports),

  • section 434 (requirements in connection with publication of statutory accounts), and

  • section 435 (requirements in connection with publication of non-statutory accounts).

(2)For the purposes of those sections a company is 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.

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