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The Companies, Partnerships and Groups (Accounts and Reports) Regulations 2015

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  1. Introductory Text

  2. PART 1 Introduction

    1. 1.Citation and interpretation

    2. 2.Commencement and application

    3. 3.Disapplication of these Regulations to limited liability partnerships

  3. PART 2 Amendment of the Act

    1. 4.Amendment of Chapter 1 of Part 15 (accounts and reports: introduction)

    2. 5.Amendment of Chapter 4 of Part 15 (accounts and reports: annual accounts)

    3. 6.Amendment of Chapter 4A of Part 15 (accounts and reports: strategic report)

    4. 7.Amendment of Chapter 5 of Part 15 (accounts and reports: directors' report)

    5. 8.Amendment of Chapter 10 of Part 15 (accounts and reports: filing of accounts and report)

    6. 9.Amendment of Chapter 12 of Part 15 (accounts and reports: supplementary provisions)

    7. 10.Amendment of Chapter 1 of Part 16 (audit: requirement for audited accounts)

    8. 11.Amendment of Chapter 3 of Part 16 (audit: functions of auditor)

    9. 12.Amendment of Part 38 (companies: interpretation)

    10. 13.Amendment of Schedule 8 (index of defined expressions)

  4. PART 3 Amendment of the Small Companies Accounts Regulations

    1. 14.Amendment of Part 2 of the Small Companies Accounts Regulations (form and content of individual accounts)

    2. 15.Amendment of Part 4 of the Small Companies Accounts Regulations (form and content of group accounts)

    3. 16.Amendment of Part 1 (general rules and formats) of Schedule 1 (Companies Act individual accounts) to the Small Companies Accounts Regulations

    4. 17.Amendment of Part 2 (accounting principles and rules) of Schedule 1 to the Small Companies Accounts Regulations

    5. 18.Amendment of Part 3 (notes to the accounts) of Schedule 1 to the Small Companies Accounts Regulations

    6. 19.Omission of Schedules to the Small Companies Accounts Regulations

    7. 20.Omit Schedule 3 (information about directors' benefits: remuneration (Companies Act...

    8. 21.Omit Schedule 4 (Companies Act abbreviated accounts for delivery to...

    9. 22.Amendment of Part 1 (form and content of Companies Act group accounts) of Schedule 6 (group accounts) to the Small Companies Accounts Regulations

    10. 23.Amendment of Part 2 (information about related undertakings where company preparing group accounts (Companies Act or IAS group accounts)) of Schedule 6 to the Small Companies Accounts Regulations

    11. 24.Amendment of Schedule 7 (interpretation of term “provisions”) to the Small Companies Accounts Regulations

    12. 25.Amendment of Schedule 8 (general interpretation) to the Small Companies Accounts Regulations

  5. PART 4 Amendment of the Large and Medium-sized Companies Accounts Regulations

    1. 26.Amendment of Part 2 of the Large and Medium-sized Companies Accounts Regulations (form and content of accounts)

    2. 27.Amendment of Part 1 (general rules and formats) of Schedule 1 (Companies Act individual accounts: companies which are not banking or insurance companies) to the Large and Medium-sized Companies Accounts Regulations

    3. 28.Amendment of Part 2 (accounting principles and rules) of Schedule 1 to the Large and Medium-sized Companies Accounts Regulations

    4. 29.Amendment of Part 3 (notes to the accounts) of Schedule 1 to the Large and Medium-sized Companies Accounts Regulations

    5. 30.Amendment of Part 4 to Schedule 1 to the Large and Medium-sized Companies Accounts Regulations

    6. 31.Amendment of Part 1 (general rules and formats) of Schedule 2 to the Large and Medium-sized Companies Accounts Regulations

    7. 32.Amendment of Part 2 (accounting principles and rules) of Schedule 2 to the Large and Medium-sized Companies Accounts Regulations

    8. 33.Amendment of Part 3 (notes to the accounts) of Schedule 2 to the Large and Medium-sized Companies Accounts Regulations

    9. 34.Amendment of Part 1 (general rules and formats) of Schedule 3 to the Large and Medium-sized Companies Accounts Regulations

    10. 35.Amendment of Part 2 (accounting principles and rules) of Schedule 3 to the Large and Medium-sized Companies Accounts Regulations

    11. 36.Amendment of Part 3 (notes to the accounts) of Schedule 3 to the Large and Medium-sized Companies Accounts Regulations

    12. 37.Amendment of Part 1 (provisions applying to all companies) of Schedule 4 to the Large and Medium-sized Companies Accounts Regulations

    13. 38.Amendment of Part 3 (companies required to prepare group accounts) of Schedule 4 to the Large and Medium-sized Companies Accounts Regulations

    14. 39.Amendment of Schedule 6 (Companies Act group accounts) to the Large and Medium-sized Companies Accounts Regulations

    15. 40.Amendment of Schedule 9 (interpretation of term “provisions”) to the Large and Medium-sized Companies Accounts Regulations

    16. 41.Amendment of Schedule 10 (general interpretation) to the Large and Medium-sized Companies Accounts Regulations

  6. PART 5 Amendment of The Partnership (Accounts) Regulations 2008

    1. 42.(1) The Partnership (Accounts) Regulations 2008 are amended as follows....

  7. PART 6 Minor and Consequential Amendments

    1. 43.(1) The Companies (Revision of Defective Accounts and Reports) Regulations...

    2. 44.Omit sub-paragraphs (14) and (15) of paragraph 10 of Schedule...

  8. Signature

  9. Explanatory Note

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