423 Duty to circulate copies of annual accounts and reports
Companies Act 2006 | Legislation

Chapter 7
Publication of Accounts and Reports

Duty to circulate copies of accounts and reports

423  Duty to circulate copies of annual accounts and reports

(1)     Every company must send a copy of its annual accounts and reports for each financial year to—

(a)     every member of the company,

(b)     every holder of the company's debentures, and

(c)     every person who is entitled to receive notice of general meetings.

(2)     Copies need not be sent to a person for whom the company does not have a current address.

(3)     A company has a “current address” for a person if—

(a)     an address has been notified to

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