UK Statutory Instrument 2015 United Kingdom

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

At a glance

Enforced by

Companies House

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
s.001

Citation and interpretation

s.002

Commencement and application

s.003

Disapplication of these Regulations to limited liability partnerships

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)

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

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

s.042

(1) The Partnership (Accounts) Regulations 2008 are amended as follows....

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...

Enforcement and responsible bodies

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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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