441 Duty to file accounts and reports with the registrar
441 Duty to file accounts and reports with the registrar
Companies Act 2006 | Legislation

(1)     The directors of a company must deliver to the registrar for each financial year the accounts and reports required by—

section 444 (filing obligations of companies subject to small companies regime),

[section 444A (filing obligations of companies entitled to small companies exemption in relation to directors' report),]

section 445 (filing obligations of medium-sized companies),

section 446 (filing obligations of unquoted companies), or

section 447 (filing obligations of quoted companies).

[(2)     This is subject to—

section 448 (unlimited companies exempt from filing obligations), and

section 448A (dormant subsidiaries exempt from filing obligations).]

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