Part 15Accounts and reports

Chapter 10Filing of accounts and reports

Duty to file accounts and reports

441Duty to file accounts and reports with the registrar

(1)

The directors of a company must deliver to the registrar for each financial year the accounts and reports required by—

  • F1section 443A (filing obligations of micro-entities),

  • section 444 (filing obligations of F2companies subject to small companies regime F2small companies other than micro-entities),

  • F3F4section 444A (filing obligations of companies entitled to small companies exemption in relation to directors' report),

  • section 445 (filing obligations of medium-sized companies),

  • section 446 (filing obligations of unquoted companies), or

  • section 447 (filing obligations of quoted companies).

F5(2)

This is subject to—

  • section 448 (unlimited companies exempt from filing obligations), and

  • section 448A (dormant subsidiaries exempt from filing obligations).