Financial reporting obligations

This overview is a guide to the Lexis®+ Corporate content within the Financial reporting obligations subtopic, with links to the appropriate materials.

The provisions of the Companies Act 2006 (CA 2006) create a number of obligations that apply to a company and its directors concerning accounts and reports. The Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008, SI 2008/1911 apply a number of these provisions to limited liability partnerships (LLPs).

There are also obligations relating to the accounts and reports of a company with securities listed on the Official List of the London Stock Exchange or the AQSE Main Market (formerly NEX Exchange Main Board), or a company with securities admitted to trading on AIM or on the AQSE Growth Market (formerly NEX Exchange Growth Market), although these are currently largely outside the scope of this sub-topic.

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