468 General power to make further provision about accounts and reports
Companies Act 2006 | Legislation

General power to make further provision about accounts and reports

468  General power to make further provision about accounts and reports

(1)     The Secretary of State may make provision by regulations about—

(a)     the accounts and reports that companies are required to prepare;

(b)     the categories of companies required to prepare accounts and reports of any description;

(c)     the form and content of the accounts and reports that companies are required to prepare;

(d)     the obligations of companies and others as regards—

(i)     the approval of accounts and reports,

(ii)     the sending of accounts and reports to members and others,

(iii)     the laying of accounts

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