- 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.
23 other provisions — procedural and definitional
s.001
Citation, commencement, application and transitional provisions
s.002
Interpretation
s.003
Interpretation of this Part
s.004
International accounting standards in the UK on IP completion day
s.005
Responsibility for adoption of international accounting standards
s.006
Power of the Secretary of State to adopt international accounting standards
s.007
Basis for adoption of international accounting standards
s.008
Adoption of standards: consultation
s.009
Consideration of standards: publication requirements
s.010
Certification
s.011
Periodic review by Secretary of State of impact of adopted standard
s.012
Secretary of State's duty to report to Parliament
s.013
Delegation of the Secretary of State's functions
s.014
(1) The Secretary of State's power to make delegation regulations...
s.015
Operation of this Chapter
s.016
Status
s.017
Reporting by the body
s.018
Other supplementary provisions
s.019
Consequential amendments and transitional provision relating to the adoption of international accounting standards
s.020
Revocations and transitional provision
s.021
Transitional and consequential amendments relating to European Public Limited-Liability Companies
s.022
Amendments to the Competition (Amendment etc.) (EU Exit) Regulations 2019
s.023
Amendments to the Accounts and Reports (Amendment) (EU Exit) Regulations 2019
Schedules
Schedules
0 of 89 shown89 other schedules
s.sch001
Amendments to the Companies Act 2006
s.sch001
Group accounts: applicable accounting framework
s.sch001
IAS group accounts
s.sch001
Approval and signing of accounts
s.sch001
Dormant subsidiaries exempt from obligation to file accounts
s.sch001
Voluntary revision of accounts etc.
s.sch001
Secretary of State's notice in respect of accounts or reports
s.sch001
Application to court in respect of defective accounts or reports
s.sch001
Other persons authorised to apply to the court
s.sch001
Power of authorised person to require documents, information and explanations
s.sch001
Companies qualifying as medium-sized: parent companies
s.sch001
Companies qualifying as small: parent companies
s.sch001
Notes to the accounts
s.sch001
Minor definitions
s.sch001
Subsidiary companies: conditions for exemption from audit
s.sch001
Auditor's report on company's annual accounts
s.sch001
Supplementary accounting statement (merger)
s.sch001
Supplementary accounting statement (division)
s.sch001
Index of defined expressions
s.sch001
Amendments to the Building Societies Act 1986
s.sch001
In section 61 (directors: supplementary provisions as to elections, etc),...
s.sch001
In section 71 (accounting records), in subsections (2)(c) and (d)...
s.sch001
Duty to keep accounting records
s.sch001
In section 72A (duty to prepare individual accounts) —
s.sch001
In section 72D (IAS individual accounts) , for “international accounting...
s.sch001
In section 72E (duty to prepare group accounts) —
s.sch001
In section 72H (IAS group accounts) , for “international accounting...
s.sch001
In section 78 (auditor's report) , in subsection (4)(c), for...
s.sch001
In section 81B (interpretation of Part 8) —
s.sch001
In Schedule 2 (establishment, incorporation and constitution of building societies),...
s.sch001
In Schedule 10B (disclosures about related undertakings required in note...
s.sch001
Amendments to the Friendly Societies Act 1992
s.sch001
In section 68 (accounting records), in subsection (2)(b) and (c)...
s.sch001
Where and for how long records to be kept
s.sch001
In section 69A (duty to prepare individual accounts) —
s.sch001
In section 69D (IAS individual accounts) , for “international accounting...
s.sch001
In section 69E (duty to prepare group accounts) —
s.sch001
In section 69H (IAS group accounts) , for “international accounting...
s.sch001
In section 73 (auditor's report) , in subsection (5B)(c), for...
s.sch001
In section 78A (interpretation of Part 6) —
s.sch001
In Schedule 13E (disclosures about related undertakings) —
s.sch001
Amendments to the Government Resources and Accounts Act 2000
s.sch001
In section 5(4)(a) (departmental resource accounts: preparation: relevant guidance) ,...
s.sch001
In section 9(5)(a) (whole of government accounts: preparation: relevant guidance)...
s.sch001
Individual accounts: exemption for dormant subsidiaries
s.sch001
Amendments to the Government Resources and Accounts Act (Northern Ireland) 2001
s.sch001
In section 9(4)(a) (departmental resource accounts: preparation: relevant guidance) ,...
s.sch001
In section 14(5)(a) (whole of government accounts: preparation: relevant guidance)...
s.sch001
Amendment to the Friendly Societies (Accounts and Related Provisions) Regulations 1994
s.sch001
Amendment to the Building Societies (Accounts and Related Provisions) Regulations 1998
s.sch001
Amendments to the Companies (Revision of Defective Accounts and Reports) Regulations 2008
s.sch001
Amendments to the Small Companies and Groups (Accounts and Directors' Report) Regulations 2008
s.sch001
Amendments to the Large and Medium-sized Companies and Groups (Accounts and Reports) Regulations 2008
s.sch001
Amendments to the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008
s.sch001
Amendments to the Small Limited Liability Partnerships (Accounts) Regulations 2008
s.sch001
Individual accounts: applicable accounting framework
s.sch001
Amendments to the Large and Medium-sized Limited Liability Partnerships (Accounts) Regulations 2008
s.sch001
Amendments to the Reports on Payments to Governments Regulations 2014
s.sch001
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
s.sch001
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
s.sch001
Companies
s.sch001
Limited Liability Partnerships
s.sch001
IAS accounts and first IAS year: building societies
s.sch001
IAS accounts and first IAS year: friendly societies
s.sch001
IAS individual accounts
s.sch001
Exemption for company included in EEA group accounts of larger group
s.sch001
Exemption for company included in non-EEA group accounts of larger group
s.sch003
Interpretation
s.sch003
In regulation 63 (particulars to appear in business letters, order...
s.sch003
Transitional provision for the application of the Overseas Companies Regulations 2009 to existing establishments of SEs
s.sch003
Transitional provision for the application of the Overseas Companies (Execution of Documents and Registration of Charges) Regulations 2009
s.sch003
Part 4 of the European Public Limited-Liability Company (Amendment etc.)...
s.sch003
In regulation 147, for “152” substitute “ 152A ”.
s.sch003
After regulation 152 insert— (1) Despite the amendments and revocations made by these Regulations,...
s.sch003
In regulation 154, for “159” substitute “ 159A ”.
s.sch003
After regulation 159 insert— (1) Despite the amendments and revocations made by these Regulations,...
s.sch003
Amendment of the Employment Rights Act 1996
s.sch003
Amendment of the Transnational Information and Consultation of Employees Regulations 1999
s.sch003
Application of the Companies Act 2006
s.sch003
Amendment of the Companies Act 2006
s.sch003
Amendment of the Companies (Disclosure of Address) Regulations 2009
s.sch003
Amendment of the Money Laundering, Terrorist Financing and Transfer of Funds (Information on the Payer) Regulations 2017
s.sch003
In the application of Part 35 of the Companies Act...
s.sch003
Application of the Overseas Companies Regulations
s.sch003
References to “directors” or “board of directors” are to be...
s.sch003
In regulation 6 (particulars of the company), paragraph (1)(c) is...
s.sch003
In regulation 31 (application and interpretation of Chapter), the definition...
s.sch003
In regulation 60 (requirement to display name etc at business...
s.sch003
Regulation 61 (manner of display of name etc) is to...
Duty extraction and severity labels are Guvnor’s analysis of the instrument, not the instrument itself. Always verify against the linked source text.