UK Statutory Instrument SI 2015 United Kingdom

Companies, Partnerships and Groups (Accounts and Reports) Regulations 2015

Enforced by
Companies House
Status
In Force

What it defines

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 3 sections shown
3 other sections in this Part — procedural and definitional
s.001 Citation and interpretation
s.002 Commencement and application
s.003 Disapplication of these Regulations to limited liability partnerships
Part 2

Amendment of the Act

0 of 10 sections shown
10 other sections in this Part — procedural and definitional
s.004 Amendment of Chapter 1 of Part 15 (accounts and reports: introduction)
s.005 Amendment of Chapter 4 of Part 15 (accounts and reports: annual accounts)
s.006 Amendment of Chapter 4A of Part 15 (accounts and reports: strategic report)
s.007 Amendment of Chapter 5 of Part 15 (accounts and reports: directors' report)
s.008 Amendment of Chapter 10 of Part 15 (accounts and reports: filing of accounts and report)
s.009 Amendment of Chapter 12 of Part 15 (accounts and reports: supplementary provisions)
s.010 Amendment of Chapter 1 of Part 16 (audit: requirement for audited accounts)
s.011 Amendment of Chapter 3 of Part 16 (audit: functions of auditor)
s.012 Amendment of Part 38 (companies: interpretation)
s.013 Amendment of Schedule 8 (index of defined expressions)
Part 3

Amendment of the Small Companies Accounts Regulations

0 of 12 sections shown
12 other sections in this Part — procedural and definitional
s.014 Amendment of Part 2 of the Small Companies Accounts Regulations (form and content of individual accounts)
s.015 Amendment of Part 4 of the Small Companies Accounts Regulations (form and content of group accounts)
s.016 Amendment of Part 1 (general rules and formats) of Schedule 1 (Companies Act individual accounts) to the Small Companies Accounts Regulations
s.017 Amendment of Part 2 (accounting principles and rules) of Schedule 1 to the Small Companies Accounts Regulations
s.018 Amendment of Part 3 (notes to the accounts) of Schedule 1 to the Small Companies Accounts Regulations
s.019 Omission of Schedules to the Small Companies Accounts Regulations
s.020 Omit Schedule 3 (information about directors' benefits: remuneration (Companies Act...
s.021 Omit Schedule 4 (Companies Act abbreviated accounts for delivery to...
s.022 Amendment of Part 1 (form and content of Companies Act group accounts) of Schedule 6 (group accounts) to the Small Companies Accounts Regulations
s.023 Amendment of Part 2 (information about related undertakings where company preparing group accounts (Companies Act or IAS group accounts)) of Schedule 6 to the Small Companies Accounts Regulations
s.024 Amendment of Schedule 7 (interpretation of term “provisions”) to the Small Companies Accounts Regulations
s.025 Amendment of Schedule 8 (general interpretation) to the Small Companies Accounts Regulations
Part 4

Amendment of the Large and Medium-sized Companies Accounts Regulations

0 of 16 sections shown
16 other sections in this Part — procedural and definitional
s.026 Amendment of Part 2 of the Large and Medium-sized Companies Accounts Regulations (form and content of accounts)
s.027 Amendment of Part 1 (general rules and formats) of Schedule 1 (Companies Act individual accounts: companies which are not banking or insurance companies) to the Large and Medium-sized Companies Accounts Regulations
s.028 Amendment of Part 2 (accounting principles and rules) of Schedule 1 to the Large and Medium-sized Companies Accounts Regulations
s.029 Amendment of Part 3 (notes to the accounts) of Schedule 1 to the Large and Medium-sized Companies Accounts Regulations
s.030 Amendment of Part 4 to Schedule 1 to the Large and Medium-sized Companies Accounts Regulations
s.031 Amendment of Part 1 (general rules and formats) of Schedule 2 to the Large and Medium-sized Companies Accounts Regulations
s.032 Amendment of Part 2 (accounting principles and rules) of Schedule 2 to the Large and Medium-sized Companies Accounts Regulations
s.033 Amendment of Part 3 (notes to the accounts) of Schedule 2 to the Large and Medium-sized Companies Accounts Regulations
s.034 Amendment of Part 1 (general rules and formats) of Schedule 3 to the Large and Medium-sized Companies Accounts Regulations
s.035 Amendment of Part 2 (accounting principles and rules) of Schedule 3 to the Large and Medium-sized Companies Accounts Regulations
s.036 Amendment of Part 3 (notes to the accounts) of Schedule 3 to the Large and Medium-sized Companies Accounts Regulations
s.037 Amendment of Part 1 (provisions applying to all companies) of Schedule 4 to the Large and Medium-sized Companies Accounts Regulations
s.038 Amendment of Part 3 (companies required to prepare group accounts) of Schedule 4 to the Large and Medium-sized Companies Accounts Regulations
s.039 Amendment of Schedule 6 (Companies Act group accounts) to the Large and Medium-sized Companies Accounts Regulations
s.040 Amendment of Schedule 9 (interpretation of term “provisions”) to the Large and Medium-sized Companies Accounts Regulations
s.041 Amendment of Schedule 10 (general interpretation) to the Large and Medium-sized Companies Accounts Regulations
Part 5

Amendment of The Partnership (Accounts) Regulations 2008

0 of 1 section shown
1 other section in this Part — procedural and definitional
s.042 (1) The Partnership (Accounts) Regulations 2008 are amended as follows....
Part 6

Minor and Consequential Amendments

0 of 2 sections shown
2 other sections in this Part — procedural and definitional
s.043 (1) The Companies (Revision of Defective Accounts and Reports) Regulations...
s.044 Omit sub-paragraphs (14) and (15) of paragraph 10 of Schedule...

Duty extraction and severity labels are Guvnor’s analysis of the instrument, not the instrument itself. Always verify against the linked source text.