445 Filing obligations of medium-sized companies
Companies Act 2006 | Legislation

445  Filing obligations of medium-sized companies

(1)     The directors of a company that qualifies as a medium-sized company in relation to a financial year (see sections 465 to 467) must deliver to the registrar a copy of—

(a)     the company's annual accounts, . . .

[(aa)     the strategic report, and]

(b)     the directors' report.

(2)     They must also deliver to the registrar a copy of the auditor's report on those accounts (and on [the strategic report and] the directors' report).

This does not apply if the company is exempt from audit and the directors have taken advantage of that exemption.

(3)     . . .

(4)     . . .

(5)     The copies of

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