(1) This section specifies the period allowed for the directors of a company to comply with their obligation under section 441 to deliver accounts and reports for a financial year to the registrar.
This is referred to in the Companies Acts as the “period for filing” those accounts and reports.
(2) The period is—
(a) for a private company, nine months after the end of the relevant accounting reference period, and
(b) for a public company, six months after the end of that period.
This is subject to the following provisions of this section.
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