414 Approval and signing of accounts
Companies Act 2006 | Legislation

Approval and signing of accounts

414  Approval and signing of accounts

(1)     A company's annual accounts must be approved by the board of directors and signed on behalf of the board by a director of the company.

(2)     The signature must be on the company's balance sheet.

[(3)     If the accounts are prepared in accordance with the small companies regime, the balance sheet must contain, in a prominent position above the signature—

(a)     in the case of individual accounts prepared in accordance with the micro-entity provisions, a statement to that effect, or

(b)     in the case of accounts not prepared as mentioned in

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