UK Statutory Instrument
2015
United Kingdom
Companies, Partnerships and Groups (Accounts and Reports) Regulations 2015
At a glance
Enforced by
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.
Browse 44 other sections — procedural / definitional / commencement
Commencement and application
Disapplication of these Regulations to limited liability partnerships
Amendment of Chapter 1 of Part 15 (accounts and reports: introduction)
Amendment of Chapter 4 of Part 15 (accounts and reports: annual accounts)
Amendment of Chapter 4A of Part 15 (accounts and reports: strategic report)
Amendment of Chapter 5 of Part 15 (accounts and reports: directors' report)
Amendment of Chapter 10 of Part 15 (accounts and reports: filing of accounts and report)
Amendment of Chapter 12 of Part 15 (accounts and reports: supplementary provisions)
Amendment of Chapter 1 of Part 16 (audit: requirement for audited accounts)
Amendment of Chapter 3 of Part 16 (audit: functions of auditor)
Amendment of Part 38 (companies: interpretation)
Amendment of Schedule 8 (index of defined expressions)
Amendment of Part 2 of the Small Companies Accounts Regulations (form and content of individual accounts)
Amendment of Part 4 of the Small Companies Accounts Regulations (form and content of group accounts)
Amendment of Part 1 (general rules and formats) of Schedule 1 (Companies Act individual accounts) to the Small Companies Accounts Regulations
Amendment of Part 2 (accounting principles and rules) of Schedule 1 to the Small Companies Accounts Regulations
Amendment of Part 3 (notes to the accounts) of Schedule 1 to the Small Companies Accounts Regulations
Omission of Schedules to the Small Companies Accounts Regulations
Omit Schedule 3 (information about directors' benefits: remuneration (Companies Act...
Omit Schedule 4 (Companies Act abbreviated accounts for delivery to...
Amendment of Part 1 (form and content of Companies Act group accounts) of Schedule 6 (group accounts) to the Small Companies Accounts Regulations
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
Amendment of Schedule 7 (interpretation of term “provisions”) to the Small Companies Accounts Regulations
Amendment of Schedule 8 (general interpretation) to the Small Companies Accounts Regulations
Amendment of Part 2 of the Large and Medium-sized Companies Accounts Regulations (form and content of accounts)
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
Amendment of Part 2 (accounting principles and rules) of Schedule 1 to the Large and Medium-sized Companies Accounts Regulations
Amendment of Part 3 (notes to the accounts) of Schedule 1 to the Large and Medium-sized Companies Accounts Regulations
Amendment of Part 4 to Schedule 1 to the Large and Medium-sized Companies Accounts Regulations
Amendment of Part 1 (general rules and formats) of Schedule 2 to the Large and Medium-sized Companies Accounts Regulations
Amendment of Part 2 (accounting principles and rules) of Schedule 2 to the Large and Medium-sized Companies Accounts Regulations
Amendment of Part 3 (notes to the accounts) of Schedule 2 to the Large and Medium-sized Companies Accounts Regulations
Amendment of Part 1 (general rules and formats) of Schedule 3 to the Large and Medium-sized Companies Accounts Regulations
Amendment of Part 2 (accounting principles and rules) of Schedule 3 to the Large and Medium-sized Companies Accounts Regulations
Amendment of Part 3 (notes to the accounts) of Schedule 3 to the Large and Medium-sized Companies Accounts Regulations
Amendment of Part 1 (provisions applying to all companies) of Schedule 4 to the Large and Medium-sized Companies Accounts Regulations
Amendment of Part 3 (companies required to prepare group accounts) of Schedule 4 to the Large and Medium-sized Companies Accounts Regulations
Amendment of Schedule 6 (Companies Act group accounts) to the Large and Medium-sized Companies Accounts Regulations
Amendment of Schedule 9 (interpretation of term “provisions”) to the Large and Medium-sized Companies Accounts Regulations
Amendment of Schedule 10 (general interpretation) to the Large and Medium-sized Companies Accounts Regulations
(1) The Partnership (Accounts) Regulations 2008 are amended as follows....
(1) The Companies (Revision of Defective Accounts and Reports) Regulations...
Omit sub-paragraphs (14) and (15) of paragraph 10 of Schedule...
Enforcement and responsible bodies
The regulators that administer or enforce this legislation.
Registration and regulation of UK companies. Maintains the public register of companies, enforces filing requirements for annual accounts and confirmation statements. Gateway …
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