UK Companies Act 2006
Part 15: Accounts and reports (accounting records, annual accounts, strategic and directors' reports, circulation, filing) – UK Companies Act 2006

UK Companies Act 2006 423-436: Circulate the annual accounts and reports to members and debenture holders in time

What does 423-436 require?

Every company must send a copy of its annual accounts and reports (strategic report, directors' report, remuneration report and auditor's report as applicable) to every member, every debenture holder and every person entitled to receive notice of general meetings: a private company by the end of the period for filing (or earlier delivery to the registrar), a public company at least 21 days before the accounts meeting (sections 423 to 425). Quoted companies may send the strategic report with supplementary material to members who have elected to receive it instead (section 426), must make the annual accounts and reports available on a website (section 430) and must lay them before the accounts meeting (section 437); the accounts and reports must be made available on request to members and debenture holders (sections 431, 432), the signatories' names stated on every published copy (section 433) and statutory accounts not published without the auditor's report (sections 434 to 436).

Maintained by Gerard Blokdyk

Other controls in Part 15: Accounts and reports (accounting records, annual accounts, strategic and directors' reports, circulation, filing) – UK Companies Act 2006

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