The directors must deliver to the registrar for each financial year the accounts and reports required for the company's size (micro-entity, small, medium-sized, unquoted, quoted) under sections 443A to 447, within nine months of the accounting reference date for a private company and six months for a public company (shortened periods for a first long accounting period and extensions on application) (sections 441 to 443), with the signatures and the auditor's report where required (sections 444 to 449). Failure is an offence by every person who was a director before the end of the period (section 451), the court may order compliance (section 452), and the company incurs civil penalties scaled by lateness and company type (section 453), with the unlimited-company exemption in section 448. Section 454 allows voluntary revision of defective accounts and the Secretary of State may require revision (sections 455 to 457).
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