Companies Act 2006 - Chapter 7 of Part 15 (sections 423 to 436) contains provisions relating to the publication of accounts and reports. Many of these provisions are similar to those contained in the 1985 Act, but the following should be noted:
- Section 424(2) provides that a private company must circulate copies of its accounts to those entitled to receive copies (ie in the main – its members), no later than the end of the period for filing accounts and reports or, if earlier, the date on which it actually delivers its accounts and reports to the registrar.
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