C3C4C5C6Part 15Accounts and reports
Pt. 15 applied (with modifications) (6.4.2008) by The Partnerships (Accounts) Regulations 2008 (S.I. 2008/569), regs. 4, 7, Sch. Pt. 1
Pt. 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. 2
Chapter 7Publication of accounts and reports
Quoted companies: requirements as to website publication
C1C2430Quoted companies: annual accounts and reports to be made available on website
1
A quoted company must ensure that its annual accounts and reports—
a
are made available on a website, and
b
remain so available until the annual accounts and reports for the company's next financial year are made available in accordance with this section.
2
The annual accounts and reports must be made available on a website that—
a
is maintained by or on behalf of the company, and
b
identifies the company in question.
3
Access to the annual accounts and reports on the website, and the ability to obtain a hard copy of the annual accounts and reports from the website, must not be—
a
conditional on the payment of a fee, or
b
otherwise restricted, except so far as necessary to comply with any enactment or regulatory requirement (in the United Kingdom or elsewhere).
4
The annual accounts and reports—
a
must be made available as soon as reasonably practicable, and
b
must be kept available throughout the period specified in subsection (1)(b).
5
A failure to make the annual accounts and reports available on a website throughout that period is disregarded if—
a
the annual accounts and reports are made available on the website for part of that period, and
b
the failure is wholly attributable to circumstances that it would not be reasonable to have expected the company to prevent or avoid.
6
In the event of default in complying with this section, an offence is committed by every officer of the company who is in default.
7
A person guilty of an offence under subsection (6) is liable on summary conviction to a fine not exceeding level 3 on the standard scale.
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)