442 Period allowed for filing accounts
442 Period allowed for filing accounts
Companies Act 2006 | Legislation

(1)     This section specifies the period allowed for the directors of a company to comply with their obligation under section 441 to deliver accounts and reports for a financial year to the registrar.

This is referred to in the Companies Acts as the “period for filing” those accounts and reports.

(2)     The period is—

(a)     for a private company, nine months after the end of the relevant accounting reference period, and

(b)     for a public company, six months after the end of that period.

This is subject to the following provisions of this section.