UK Statutory Instrument 2013 United Kingdom

Companies Act 2006 (Strategic Report and Directors' Report) Regulations 2013

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At a glance

Enforced by

Companies House, FRC

What's here

4 compliance obligations, 1 practical guide · 1 journey

Penalty landscape

4 of 4 obligations carry an unlimited fine.

Who this Act binds

Business-side actors with duties under this Act, ranked by how often they appear.

  • Director or Officer 4

Step-by-step journeys using this legislation

Walkthroughs that take you from a real business situation to compliance.

Relevant guidance

Practical guides for businesses affected by this Act, ordered by how closely they engage with it.

Supporting — topic alignment

1 guides

Other Acts binding the same actors

For each actor bound by this Act, the other UK Acts that bind them most often. Useful for understanding the full compliance landscape facing each role.

Directors and Officers also bound by 224 other Acts (top 5 shown)

What this Act requires

Sections that create concrete duties on businesses or carry penalties. Procedural and definitional sections are folded into the “Browse other sections” expander at the bottom of each group. Click any section title to read the source text on legislation.gov.uk.

Part 1 — INTRODUCTION

Browse 1 other section in this Part — procedural / definitional / commencement

Part 2 — STRATEGIC REPORT

Part 3 — DIRECTORS’ REPORT

Browse 3 other sections in this Part — procedural / definitional / commencement

Part 4 — OPTION TO PROVIDE STRATEGIC REPORT

Browse 5 other sections in this Part — procedural / definitional / commencement

Part 5

Browse 1 other section in this Part — procedural / definitional / commencement

Other sections — not classified into a Part

These sections exist in the Act but the contents-of-Parts walker did not place them under a Part. Likely amendments or sections inserted out of the original Part structure.

Browse 1 other unclassified section
s.consequential amendments

Consequential amendments

Read the full Act on legislation.gov.uk (opens in a new tab)

Official guidance

Authoritative sources published by regulators or government explaining this legislation.

Enforcement and responsible bodies

The regulators that administer or enforce this legislation.

Companies House

Primary

Registration and regulation of UK companies. Maintains the public register of companies, enforces filing requirements for annual accounts and confirmation statements. Gateway …

FRC

Financial Reporting Council

Regulates auditors, accountants, and actuaries. Sets UK Corporate Governance Code and Stewardship Code. Monitors corporate reporting and audit quality. Planned to become …

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Browse legislation

Find other UK business legislation with related guidance.

Regulators

Learn more about the bodies that enforce this legislation.