C2C3C4C5Part 15Accounts and reports

Annotations:
Modifications etc. (not altering text)
C3

Pt. 15 applied (with modifications) (6.4.2008) by The Partnerships (Accounts) Regulations 2008 (S.I. 2008/569), regs. 4, 7, Sch. Pt. 1

C4

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)

Chapter 10Filing of accounts and reports

Filing obligations of different descriptions of company

I1447C1Filing obligations of quoted companies

1

The directors of a quoted company must deliver to the registrar for each financial year of the company a copy of—

a

the company's annual accounts,

b

the directors' remuneration report, and

c

the directors' report.

2

They must also deliver a copy of the auditor's report on those accounts (and on the directors' remuneration report and the directors' report).

3

The copies of the balance sheet, the directors' remuneration report and the directors' report delivered to the registrar under this section must state the name of the person who signed it on behalf of the board.

4

The copy of the auditor's report delivered to the registrar under this section must—

a

state the name of the auditor and (where the auditor is a firm) the name of the person who signed it as senior statutory auditor, or

b

if the conditions in section 506 (circumstances in which names may be omitted) are met, state that a resolution has been passed and notified to the Secretary of State in accordance with that section.