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

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