Financial reporting obligations

Financial reporting obligations guidance:

A company must comply with statutory provisions set out in the Companies Act 2006 (CA 2006) in relation to keeping accounting records.Companies Act 2006, ss...

Practice Note

This Practice Note gives a general overview of the financial reporting obligations of a listed company as regards financial reporting under the Listing Rules and the...

Practice Note

Produced in partnership with Tessa Park of Kingston Smith. This Practice Note discusses the requirements of the Disclosure Guidance and Transparency Rules in relation to...

Practice Note

The directors of a company have a duty to deliver its accounts and reports for each financial year to Companies House, subject to the exemptions for certain unlimited...

Practice Note

The members of an LLP have a duty to deliver its accounts and reports for each financial year to Companies House, unless the LLP falls within the dormant subsidiaries...

Practice Note

A company has many obligations in relation to accounts and reports under the Companies Act 2006 (CA 2006), as do a company's directors: this Practice Note focuses on...

Practice Note

Brexit impact The UK corporate reporting framework may be affected by Brexit. For further details of its impact, see Brexit—accounts and reports. Rules and guidance The...

Practice Note

Brexit impact The UK corporate reporting framework may be affected by Brexit. For further details of its impact, see Brexit—accounts and reports. Rules and guidance The...

Practice Note