451 Default in filing accounts and reports: offences
Companies Act 2006 | Legislation

Failure to file accounts and reports

451  Default in filing accounts and reports: offences

(1)     If the requirements of section 441 (duty to file accounts and reports) are not complied with in relation to a company's accounts and reports for a financial year before the end of the period for filing those accounts and reports, every person who immediately before the end of that period was a director of the company commits an offence.

(2)     It is a defence for a person charged with such an offence to prove that he took all reasonable steps for securing that those requirements would

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