- Y Diweddaraf sydd Ar Gael (Diwygiedig)
- Pwynt Penodol mewn Amser (31/07/2017)
- Gwreiddiol (Fel y'i Deddfwyd)
Version Superseded: 01/01/2018
Point in time view as at 31/07/2017. This version of this provision has been superseded.
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There are currently no known outstanding effects for the Companies Act 2006, Section 471.
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(1)In this Part a company's “annual accounts”, in relation to a financial year, means—
[F1(a)any individual accounts prepared by the company for that year (see section 394), and]
(b)any group accounts prepared by the company for that year (see [F2section] 399).
This is subject to section 408 (option to omit individual profit and loss account from annual accounts where information given in [F3notes to the individual balance sheet]).
(2)In the case of an unquoted company, its “annual accounts and reports” for a financial year are—
(a)its annual accounts,
[F4(aa)the strategic report (if any),]
(b)the directors' report, and
(c)the auditor's report on those accounts[F5, the strategic report (where this is covered by the auditor’s report)] and the directors' report (unless the company is exempt from audit).
(3)In the case of a quoted company, its “annual accounts and reports” for a financial year are—
(a)its annual accounts,
(b)the directors' remuneration report,
[F6(ba)the strategic report (if any),]
(c)the directors' report, and
(d)the auditor's report on those accounts, on the auditable part of the directors' remuneration report[F7, on the strategic report (where this is covered by the auditor’s report)] and on the directors' report.
Textual Amendments
F1S. 471(1)(a) substituted (1.10.2012 with application in accordance with reg. 2 of the amending S.I.) by The Companies and Limited Liability Partnerships (Accounts and Audit Exemptions and Change of Accounting Framework) Regulations 2012 (S.I. 2012/2301), regs. 1, 18
F2Word in s. 471(1)(b) substituted (with application in accordance with reg. 1(2) of the amending S.I.) by The Companies, Partnerships and Groups (Accounts and Non-Financial Reporting) Regulations 2016 (S.I. 2016/1245), regs. 1(1), 3(5)
F3Words in s. 471(1) substituted (with effect in accordance with reg. 2(2) of the amending S.I.) by The Small Companies (Micro-Entities' Accounts) Regulations 2013 (S.I. 2013/3008), regs. 2(1), 7(3) (with reg. 3)
F4S. 471(2)(aa) inserted (with effect in accordance with reg. 1(4) of the amending S.I.) by The Companies Act 2006 (Strategic Report and Directors' Report) Regulations 2013 (S.I. 2013/1970), reg. 1(2)(3), Sch. para. 18(a)(i)
F5Words in s. 471(2)(c) inserted (with effect in accordance with reg. 1(4) of the amending S.I.) by The Companies Act 2006 (Strategic Report and Directors' Report) Regulations 2013 (S.I. 2013/1970), reg. 1(2)(3), Sch. para. 18(a)(ii)
F6S. 471(3)(ba) inserted (with effect in accordance with reg. 1(4) of the amending S.I.) by The Companies Act 2006 (Strategic Report and Directors' Report) Regulations 2013 (S.I. 2013/1970), reg. 1(2)(3), Sch. para. 18(b)(i)
F7Words in s. 471(3)(d) inserted (with effect in accordance with reg. 1(4) of the amending S.I.) by The Companies Act 2006 (Strategic Report and Directors' Report) Regulations 2013 (S.I. 2013/1970), reg. 1(2)(3), Sch. para. 18(b)(ii)
Modifications etc. (not altering text)
C1S. 471 applied (with modifications) (1.10.2009) by The Overseas Companies Regulations 2009 (S.I. 2009/1801), reg. 42 (with Sch. 8)
C2S. 471 applied (with modifications) (1.10.2009) by The Overseas Companies Regulations 2009 (S.I. 2009/1801), reg. 57 (with Sch. 8)
C3Ss. 471-474 applied (with modifications) (1.10.2009) by S.I. 2009/2436, regs. 3-5, Sch 1 para. 10 (with reg. 7, Sch. 2) (and the said Sch. 1 para. 10 is amended (with application in accordance with reg. 1(3) of the amending S.I.) by The Unregistered Companies (Amendment) Regulations 2013 (S.I. 2013/1972), regs. 1(2), 2(2)(a))
C4S. 471 applied (with modifications) (31.7.2015) by The European Grouping of Territorial Cooperation Regulations 2015 (S.I. 2015/1493), regs. 1(2), 7(1) (with reg. 11)
C5S. 471 applied (with modifications) (1.10.2008) by The Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008 (S.I. 2008/1911), reg. 29 (as amended (1.10.2012 with application in accordance with reg. 2 of the amending S.I.) by S.I. 2012/2301, regs. 1, 20(10) and as amended (with effect in accordance with reg. 2(2)-(5) of the amending S.I.) by The Limited Liability Partnerships, Partnerships and Groups (Accounts and Audit) Regulations 2016 (S.I. 2016/575), regs. 2(1), 19); (as amended (with effect in accordance with reg. 2(5)(b) of the amending S.I.) by The Statutory Auditors Regulations 2017 (S.I. 2017/1164), reg. 1(2)(3), Sch. 3 para. 10 (with reg. 2(6)(7)))
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