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

(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 be complied with before the end of that period.

(3)     It is not a defence to prove that the documents in question were not in fact prepared as required by this Part.