92 Requirements as to net assets
Companies Act 2006 | Legislation

92  Requirements as to net assets

(1)     A company applying to re-register as a public company must obtain—

(a)     a balance sheet prepared as at a date not more than seven months before the date on which the application is delivered to the registrar,

(b)     an unqualified report by the company's auditor on that balance sheet, and

(c)     a written statement by the company's auditor that in his opinion at the balance sheet date the amount of the company's net assets was not less than the aggregate of its called-up share capital and undistributable reserves.

(2)     Between the balance sheet date and

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