Part VII Accounts and Audit
Chapter IIExemptions, Exceptions and Special Provisions
Small and medium-sized companies and groups
246 Special provisions for small companies
F1. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
246A Special provisions for medium-sized companies
F2. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
247 Qualification of company as small or medium-sized.
F3. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
247A Cases in which special provisions do not apply
F4. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
247B Special auditors’ report
F5. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
248 Exemption for small and medium-sized groups.
F6. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
248A Group accounts prepared by small company
F7. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
249 Qualification of group as small or medium-sized.
F8. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F9 Exemptions from audit for certain categories of small company
249A Exemptions from audit
F10. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
249AA Dormant companies
F11. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
249B Cases where exemptions not available
F12. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
249C The report required for the purposes of section 249A(2).
F13. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
249D The reporting accountant
F14. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
249E Effect of exemptions
F15. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Dormant companies
250. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F16. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Listed public companies
251F17Summary financial statement
F18. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Private companies
252 Election to dispense with laying of accounts and reports before general meeting.
F19. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
253 Right of shareholder to require laying of accounts.
F20. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Unlimited companies
254 Exemption from requirement to deliver accounts and reports.
F21. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Banking and insurance companies and groups
255 Special provisions for banking and insurance companies.
F22. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
255A Special provisions for banking and insurance groups.
F23. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
255B Modification of disclosure requirements in relation to banking company or group.
F24. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
255C. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F25. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
255D Power to apply provisions to banking partnerships.
F26. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Welsh private companies
255E Delivery of accounting documents in Welsh only.
F27. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .