Publication and laying of annual accounts and reports
Publication and laying of annual accounts and reports

The following Corporate practice note provides comprehensive and up to date legal information covering:

  • Publication and laying of annual accounts and reports
  • Rules and guidance
  • Publication of annual accounts and reports—all companies
  • Manner of publication
  • Timing of publication
  • Failure to publish
  • Right to demand an additional copy
  • Signature requirements
  • Additional requirements—statutory and non-statutory accounts
  • Laying of annual accounts and reports—public companies
  • More...

Rules and guidance

The key rules governing the publication and laying of a company's annual accounts and reports are set out in Part 15 of the Companies Act 2006 (CA 2006).

A company's annual accounts and reports for these purposes are:

  1. the annual accounts

  2. the directors' report

  3. the strategic report (unless the company is not required to prepare one)

  4. the directors' remuneration report, which may include a directors’ remuneration policy, and any separate corporate governance statement not included in the directors' report (in the case of a quoted company)

  5. the auditor’s report on the accounts, the directors’ report, the strategic report, the auditable part of any directors’ remuneration report and any separate corporate governance statement (unless the company qualifies for audit exemption)

Some of the statutory rules governing the publication and laying of a company's annual accounts and reports differ according to whether the company is a public or private company and whether it is quoted or unquoted. Quoted companies include UK companies whose shares are listed in the UK or in another EEA state (AIM companies do not fall within the definition).

Additional requirements are imposed on listed and AIM companies by:

  1. the Listing Rules (LRs) of the Financial Conduct Authority (FCA)

  2. the FCA's Disclosure Guidance and Transparency Rules (DTRs)

  3. the UK Corporate Governance Code (the UKCG Code), which applies to premium listed companies

  4. the AIM Rules

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