424 Time allowed for sending out copies of accounts and reports
424 Time allowed for sending out copies of accounts and reports
Companies Act 2006 | Legislation

(1)     The time allowed for sending out copies of the company's annual accounts and reports is as follows.

(2)     A private company must comply with section 423 not later than—

(a)     the end of the period for filing accounts and reports, or

(b)     if earlier, the date on which it actually delivers its accounts and reports to the registrar.

(3)     A public company must comply with section 423 at least 21 days before the date of the relevant accounts meeting.