UK Statutory Instrument SI 2013 United Kingdom

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

These Regulations amend the Companies Act 2006 (c.46) (“the Act”) to insert new sections which provide for the preparation by companies of a strategic report. The Regulations also amend the requirements for the contents of the directors’ report set out in Schedule 7 to the Large and Medium-sized Companies and …

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Enforced by
Companies House, FRC
Status
In Force
Penalty ceiling
Prosecution 4 of 4 obligations carry an unlimited fine.

Does it bind you?

Business-side roles with duties under this instrument.

Director or Officer4

Other Acts binding the same actors

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Director or Officer — also bound by 429 other Acts
Companies Act 2006 126 duties

What it requires

Regulations creating concrete business duties or carrying penalties, grouped as the instrument is structured. Titles link to the source text — blue means you’re leaving for legislation.gov.uk.

Part 1

INTRODUCTION

0 of 1 section shown
1 other section in this Part — procedural and definitional
s.001 Citation, commencement and application (opens in a new tab)
Part 2

STRATEGIC REPORT

4 of 4 sections shown
s.002 Duty to prepare strategic report (opens in a new tab) Prosecution
  • Fail to prepare required strategic reportDirector or Officer

Unlimited fine

s.003 Duty to prepare strategic report (opens in a new tab) Prosecution
  • Fail to prepare or approve a strategic reportDirector or Officer

Unlimited fine

s.004 Duty to prepare strategic report (opens in a new tab) Prosecution
  • Fail to prepare strategic reportDirector or Officer

Unlimited fine

s.005 Duty to prepare strategic report (opens in a new tab) Prosecution
  • Fail to prepare required strategic reportDirector or Officer

Unlimited fine

Part 3

DIRECTORS’ REPORT

0 of 3 sections shown
3 other sections in this Part — procedural and definitional
s.006 Amendment to section 416 of Companies Act 2006 (opens in a new tab)
s.007 Amendments to the Large and Medium-sized Companies and Groups (Accounts and Reports) Regulations 2008 (opens in a new tab)
s.008 Amendments to the Small Companies and Groups (Accounts and Directors’ Report) Regulations 2008 (opens in a new tab)
Part 4

OPTION TO PROVIDE STRATEGIC REPORT

0 of 5 sections shown
5 other sections in this Part — procedural and definitional
s.009 Option to provide strategic report with supplementary material (opens in a new tab)
s.010 Option to provide strategic report with supplementary material (opens in a new tab)
s.011 Option to provide strategic report with supplementary material (opens in a new tab)
s.012 Option to provide strategic report with supplementary material (opens in a new tab)
s.013 Option to provide strategic report with supplementary material (opens in a new tab)
Part 5

0 of 1 section shown
1 other section in this Part — procedural and definitional
s.014 Consequential amendments (opens in a new tab)
15 other provisions
s.015 In section 457 (other persons authorised to apply to the... (opens in a new tab)
s.016 In section 459 (power of authorised person to require documents,... (opens in a new tab)
s.017 In section 463 (liability for false or misleading statements in... (opens in a new tab)
s.018 In section 471 (meaning of annual accounts and reports)— (opens in a new tab)
s.019 In section 493 (disclosure of terms of audit appointment), in... (opens in a new tab)
s.020 In section 494 (disclosure of services provided by auditor or... (opens in a new tab)
s.021 In section 496 (auditor’s report on directors’ report)— (opens in a new tab)
s.022 In section 498 (duties of auditor) in subsection (5)(b) after... (opens in a new tab)
s.023 In section 837(1) (justification of distribution by reference to accounts:... (opens in a new tab)
s.024 In section 1049 (accounts and reports: general) in subsection (1)(a)... (opens in a new tab)
s.025 In section 1050 (accounts and reports: credit or financial institutions)... (opens in a new tab)
s.026 In Schedule 8 (definitions) omit the entry for “summary financial... (opens in a new tab)
s.027 Postal Services Act 2000 (opens in a new tab)
s.028 Dartford-Thurrock Crossing Act 1988 (opens in a new tab)
s.consequential amendments Consequential amendments

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