The following Corporate guidance note provides comprehensive and up to date legal information covering:
Companies are required to send a copy of their annual accounts and reports for each financial year to every member of the company, every holder of the company's debentures, and every person who is entitled to receive notice of general meetings, subject to the provisions of section 426 of the Companies Act 2006 (CA 2006). For information on a company's obligations to publish and lay accounts and reports generally, see Practice Note: Publication and laying of annual accounts and reports and Flowchart: Publication and laying of annual accounts and reports.
Instead of sending annual accounts, companies may opt to send shareholders a copy of the strategic report together with ‘supplementary material’. This option is effective for financial years ending on or after 30 September 2013 following changes to the narrative reporting regime introduced on 1 October 2013 by the Companies Act 2006 (Strategic Report and Directors' Report) Regulations 2013 (Narrative Reporting Regulations). For details on the requirements for financial years ended prior to 30 September 2013, see Q&A: What were summary financial statements (financial years ended before 30 September 2013)? For details of the requirement to prepare a strategic report and its contents, see Practice Note: The strategic report.
The Companies (Receipt of Accounts and Reports) Regulations 2013 (the RAR Regulations) set out the circumstances in which companies may provide a copy of
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