UK Statutory Instrument
2019
United Kingdom
The International Accounting Standards and European Public Limited-Liability Company (Amendment etc.) (EU Exit) Regulations 2019
At a glance
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.
Schedules
Browse 89 other Schedules — structural / supplementary
Group accounts: applicable accounting framework
IAS group accounts
Approval and signing of accounts
Dormant subsidiaries exempt from obligation to file accounts
Voluntary revision of accounts etc.
Secretary of State's notice in respect of accounts or reports
Application to court in respect of defective accounts or reports
Other persons authorised to apply to the court
Power of authorised person to require documents, information and explanations
Companies qualifying as medium-sized: parent companies
Companies qualifying as small: parent companies
Notes to the accounts
Minor definitions
Subsidiary companies: conditions for exemption from audit
Auditor's report on company's annual accounts
Supplementary accounting statement (merger)
Supplementary accounting statement (division)
Index of defined expressions
Amendments to the Building Societies Act 1986
In section 61 (directors: supplementary provisions as to elections, etc),...
In section 71 (accounting records), in subsections (2)(c) and (d)...
Duty to keep accounting records
In section 72A (duty to prepare individual accounts) —
In section 72D (IAS individual accounts) , for “international accounting...
In section 72E (duty to prepare group accounts) —
In section 72H (IAS group accounts) , for “international accounting...
In section 78 (auditor's report) , in subsection (4)(c), for...
In section 81B (interpretation of Part 8) —
In Schedule 2 (establishment, incorporation and constitution of building societies),...
In Schedule 10B (disclosures about related undertakings required in note...
Amendments to the Friendly Societies Act 1992
In section 68 (accounting records), in subsection (2)(b) and (c)...
Where and for how long records to be kept
In section 69A (duty to prepare individual accounts) —
In section 69D (IAS individual accounts) , for “international accounting...
In section 69E (duty to prepare group accounts) —
In section 69H (IAS group accounts) , for “international accounting...
In section 73 (auditor's report) , in subsection (5B)(c), for...
In section 78A (interpretation of Part 6) —
In Schedule 13E (disclosures about related undertakings) —
Amendments to the Government Resources and Accounts Act 2000
In section 5(4)(a) (departmental resource accounts: preparation: relevant guidance) ,...
In section 9(5)(a) (whole of government accounts: preparation: relevant guidance)...
Individual accounts: exemption for dormant subsidiaries
Amendments to the Government Resources and Accounts Act (Northern Ireland) 2001
In section 9(4)(a) (departmental resource accounts: preparation: relevant guidance) ,...
In section 14(5)(a) (whole of government accounts: preparation: relevant guidance)...
Amendment to the Friendly Societies (Accounts and Related Provisions) Regulations 1994
Amendment to the Building Societies (Accounts and Related Provisions) Regulations 1998
Amendments to the Companies (Revision of Defective Accounts and Reports) Regulations 2008
Amendments to the Small Companies and Groups (Accounts and Directors' Report) Regulations 2008
Amendments to the Large and Medium-sized Companies and Groups (Accounts and Reports) Regulations 2008
Amendments to the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008
Amendments to the Small Limited Liability Partnerships (Accounts) Regulations 2008
Individual accounts: applicable accounting framework
Amendments to the Large and Medium-sized Limited Liability Partnerships (Accounts) Regulations 2008
Amendments to the Reports on Payments to Governments Regulations 2014
Amendments to Regulation (EC) No. 1606/2002 of the European Parliament and of the Council of 19 July 2002 on the application of international accounting standards
Amendments to Regulation (EU) No. 648/2012 of the European Parliament and of the Council of 4 July 2012 on OTC derivatives, central counterparties and trade repositories
Companies
Limited Liability Partnerships
IAS accounts and first IAS year: building societies
IAS accounts and first IAS year: friendly societies
IAS individual accounts
Exemption for company included in EEA group accounts of larger group
Exemption for company included in non-EEA group accounts of larger group
Interpretation
In regulation 63 (particulars to appear in business letters, order...
Transitional provision for the application of the Overseas Companies Regulations 2009 to existing establishments of SEs
Transitional provision for the application of the Overseas Companies (Execution of Documents and Registration of Charges) Regulations 2009
Part 4 of the European Public Limited-Liability Company (Amendment etc.)...
In regulation 147, for “152” substitute “ 152A ”.
After regulation 152 insert— (1) Despite the amendments and revocations made by these Regulations,...
In regulation 154, for “159” substitute “ 159A ”.
After regulation 159 insert— (1) Despite the amendments and revocations made by these Regulations,...
Amendment of the Employment Rights Act 1996
Amendment of the Transnational Information and Consultation of Employees Regulations 1999
Application of the Companies Act 2006
Amendment of the Companies Act 2006
Amendment of the Companies (Disclosure of Address) Regulations 2009
Amendment of the Money Laundering, Terrorist Financing and Transfer of Funds (Information on the Payer) Regulations 2017
In the application of Part 35 of the Companies Act...
Application of the Overseas Companies Regulations
References to “directors” or “board of directors” are to be...
In regulation 6 (particulars of the company), paragraph (1)(c) is...
In regulation 31 (application and interpretation of Chapter), the definition...
In regulation 60 (requirement to display name etc at business...
Regulation 61 (manner of display of name etc) is to...
Browse 23 other sections — procedural / definitional / commencement
Citation, commencement, application and transitional provisions
Interpretation
Interpretation of this Part
International accounting standards in the UK on IP completion day
Responsibility for adoption of international accounting standards
Power of the Secretary of State to adopt international accounting standards
Basis for adoption of international accounting standards
Adoption of standards: consultation
Consideration of standards: publication requirements
Certification
Periodic review by Secretary of State of impact of adopted standard
Secretary of State's duty to report to Parliament
Delegation of the Secretary of State's functions
(1) The Secretary of State's power to make delegation regulations...
Operation of this Chapter
Status
Reporting by the body
Other supplementary provisions
Consequential amendments and transitional provision relating to the adoption of international accounting standards
Revocations and transitional provision
Transitional and consequential amendments relating to European Public Limited-Liability Companies
Amendments to the Competition (Amendment etc.) (EU Exit) Regulations 2019
Amendments to the Accounts and Reports (Amendment) (EU Exit) Regulations 2019
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