446 Filing obligations of unquoted companies
446 Filing obligations of unquoted companies
Companies Act 2006 | Legislation

(1)     The directors of an unquoted company must deliver to the registrar for each financial year of the company a copy of—

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

[(aa)     the strategic report,]

(b)     the directors' report[,. . .

[(ba)     any directors' remuneration report, and]

(c)     any separate corporate governance statement].

(2)     The directors must also deliver to the registrar a copy of the auditor's report on those accounts (and [the strategic report (where this is covered by the auditor's report),] the directors' report[, any directors' remuneration report] [and any separate corporate governance statement]).

This does not apply if the company is exempt from audit and the

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