Part 15

Accounts and reports
Chapter 7

Publication of accounts and reports

Quoted companies: requirements as to website publication

Quoted companies: annual accounts and reports to be made available on website
430
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.