Lodgement requirements for companies subject to small companies regime
(1) The directors of a company that is subject to the small companies regime— (a) shall lodge with the Registrar for each financia…
Find Acts and individual sections in a clear, focused reading experience.
(1) The directors of a company that is subject to the small companies regime— (a) shall lodge with the Registrar for each financia…
(1) This section applies for the purpose of calculating the deadline for lodging a company’s financial statement that is expressed…
(1) The deadline for lodging with the Registrar the documents referred to in section 683(1) is— (a) for a private company — nine m…
(1) The directors of a company shall lodge with the Registrar for each financial year the financial statement and reports required…
(1) If the directors of a quoted company fail to comply with section 681(1), eachof the directors who is in default, commit an off…
(1) The directors of a quoted company shall, before the general meeting at which the financial statement is to be presented, give…
(1) If the requirements of section 679 are not complied with before the end ofthe specified period, every person who immediately b…
(1) The directors of a public company shall present to the members at a generalmeeting of the copies of its annual financial state…
For the purposes of sections 675, 676 and 677, a company is taken to have published a financial statement or directors’ report if…
(1) If a company publishes a non–statutory financial statement, it shall publish with it a statement indicating— (a) that it is no…
(1) When publishing its statutory financial statement, a company shall enclosewith or annex to the statement a copy of the auditor…
(1) A company that publishes a document to which this section applies shall ensure that the document states the name of the person…
(1) A member of, or holder of debentures of, a quoted company is entitled to be provided, on demand and without charge, with a cop…
(1) A member, or holder of debentures, of an unquoted company is entitled to be provided, on demand and without charge, with a cop…
(1) For the purposes of sections 670 and 671, a website complies with this section if it— (a) is maintained by or on behalf of the…
(1) If a quoted company prepares a preliminary statement of its annual results in accordance with the requirements of listing rule…
(1) A quoted company shall ensure that its annual financial statement anddirectors’ report— (a) is made available on a website tha…
(1) If a company fails to comply with a requirement of section 666, 667 or 668,the company, and each officer of the company who is…
(1) If a quoted company exercises the option to provide a summary financial statement, it shall ensure that the statement— (a) is…
(1) If a company that is not a quoted company exercises the option to provide a summary financial statement, it shall ensure that…
(1) The company shall send copies of the financial statement and reports to anyperson entitled to receive them in accordance with…
(1) A company may, in such circumstances as may be prescribed by the regulations for the purposes of this section, send to its mem…
(1) If a company fails to comply with section 662 or 663, the company, and eachofficer of the company who is in default, commit an…
(1) A private company shall comply with section 662 not later than— (a) the deadline for lodging a financial statement and directo…