Companies Act 2006

434 Requirements 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).