http://www.legislation.gov.uk/ukpga/2006/46/section/381Companies Act 2006
An Act to reform company law and restate the greater part of the enactments relating to companies; to make other provision relating to companies and other forms of business organisation; to make provision about directors' disqualification, business names, auditors and actuaries; to amend Part 9 of the Enterprise Act 2002; and for connected purposes.texttext/xmlenStatute Law Database2026-07-24Expert Participation2026-07-16
Companies Act 2006s. 479A(2)(c)(zi)The Statutory Auditors and Third Country Auditors (Amendment) (EU Exit) Regulations 2019reg. 4(b)(i)reg. 2Companies Act 2006Sch. 10 para. 6(2D)The Statutory Auditors and Third Country Auditors (Amendment) (EU Exit) Regulations 2019reg. 28(e)reg. 2Companies Act 2006Sch. 10 para. 7(2A)The Statutory Auditors and Third Country Auditors (Amendment) (EU Exit) Regulations 2019reg. 29(b)reg. 2Companies Act 2006ActThe Companies (Revision of Defective Accounts and Reports) (Amendment) Regulations 2013reg. 4reg. 1(1)Companies Act 2006ActThe Companies (Revision of Defective Accounts and Reports) (Amendment) Regulations 2013reg. 9(a)reg. 1(1)Companies Act 2006Sch. 11A para. 17E-17GEnglish Devolution and Community Empowerment Act 2026Sch. 36 para. 35s. 108(6)
Part 15Accounts and reportsChapter 1Introduction<Emphasis>Companies subject to the small companies regime</Emphasis>Companies subject to the small companies regime381The small companies regime . . . applies to a company for a financial year in relation to which the company—aqualifies as small (see sections 382 and 383), andbis not excluded from the regime (see section 384).Words in s. 381 omitted (6.4.2008) by virtue of The Companies Act 2006 (Amendment) (Accounts and Reports) Regulations 2008 (S.I. 2008/393), reg. 6(1)Pt. 15 applied (with modifications) (6.4.2008) by The Bank Accounts Directive (Miscellaneous Banks) Regulations 2008 (S.I. 2008/567), reg. 4, Sch. para. 1 (with Sch. para. 11)Pt. 15 applied (with modifications) (6.4.2008) by The Partnerships (Accounts) Regulations 2008 (S.I. 2008/569), regs. 4, 7, Sch. Pt. 1Pt. 15 applied (with modifications) (1.10.2009) by The Unregistered Companies Regulations 2009 (S.I. 2009/2436), regs. 3-5, Sch. 1 para. 16 (with transitional provisions and savings in regs. 7, 9, Sch. 2)Pts. 1-39 (except for Pt. 7 and ss. 662-669), 45-47 extended (12.5.2011) by The Companies Act 2006 (Consequential Amendments and Transitional Provisions) Order 2011 (S.I. 2011/1265), art. 5(1), Sch. 1 para. 2Pts. 1-39 modified (31.12.2020) by Regulation (EC) No. 2157/2001, Art. AAA1(3) (as inserted by The European Public Limited-Liability Company (Amendment etc.) (EU Exit) Regulations 2018 (S.I. 2018/1298), regs. 1, 97 (with regs. 140-145) (as amended by S.I. 2020/523, regs. 1(2), 5(a)-(f)); 2020 c. 1, Sch. 5 para. 1(1))Ss. 381-384 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. 5 (as amended: (with effect in accordance with reg. 1(2) of the amending S.I.) by S.I. 2013/2005, regs. 1(1), 3(2) (with reg. 1(5)(6)); (with effect in accordance with reg. 2(2)-(5) of the amending S.I.) by S.I. 2016/575, regs. 2(1), 5; (E.W.S.) (1.10.2018) by S.I. 2018/1030, regs. 1(2), 31(2); (31.12.2020) by S.I. 2019/685, reg. 1(2), Sch. 1 para. 58(2) (with reg. 1(3)-(8), Sch. 1 para. 65) (as amended by S.I. 2020/335, regs. 1, 3, 4 and S.I. 2020/523, regs. 1(2), 22, 25(c); 2020 c. 1, Sch. 5 para. 1(1)); (N.I.) (6.4.2022) by S.R. 2022/121, regs. 1, 31(2); (N.I.) (3.10.2022) by S.R. 2022/234, regs. 1, 31(2)); (N.I.) (1.4.2023) by S.R. 2023/59, regs. 1, 31(2); (N.I.) (29.9.2023) by S.R. 2023/148, regs. 1, 31(2)(a)(b); (N.I.) (27.3.2024) by S.R. 2024/78, regs. 1, 31(2)); (6.4.2025) by S.I. 2024/1303, regs. 1(2), 2(2), 11(2)(3)Pt. 15 applied (with modifications) (8.12.2017) by The Risk Transformation Regulations 2017 (S.I. 2017/1212), regs. 1(2), 162, 163 (with reg. 189)Ss. 380-414 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))