Companies Act 2006 (c. 46)

Part 15 Accounts and reports

Chapter 10 Filing of accounts and reports

Duty to file accounts and reports

441 Duty to file accounts and reports with the registrar

(1) The directors of a company must deliver to the registrar for each financial year the accounts and reports required by—

• section 444 (filing obligations of companies subject to small companies regime),

• section 445 (filing obligations of medium-sized companies),

• section 446 (filing obligations of unquoted companies), or

• section 447 (filing obligations of quoted companies).

(2) This is subject to section 448 (unlimited companies exempt from filing obligations).