C5C6C7C8Part 15Accounts and reports

Annotations:
Modifications etc. (not altering text)
C6

Pt. 15 applied (with modifications) (6.4.2008) by The Partnerships (Accounts) Regulations 2008 (S.I. 2008/569), regs. 4, 7, Sch. Pt. 1

C7

Pt. 15 applied (with modifications) (1.10.2009) by The Unregistered Companies Regulations 2009 (S.I. 2009/2436), regs. 3-5, Sch. 1 para. 16 (with transitional provisions and savings in regs. 7, 9, Sch. 2)

Chapter 7Publication of accounts and reports

Requirements in connection with publication of accounts and reports

C1C2C3C4433Name 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.