Group accounts

An outline of the requirements for the preparation and filing of group accounts under the Companies Act 2006. This note covers the companies to be included in the consolidation for the purposes of Part 15 of the Companies Act 2006, a parent company's obligation to prepare group accounts, the exemptions available and the format and content of group accounts.


The full text of this resource is available by logging in or by requesting a trial. If you have any questions, please contact us or your Practical Law Account Executive.

Free trial

A free trial will give you:

Unlimited access to our online legal know-how services during the trial period
Full training and support
Four issues of Practical Law The Journal, the companion to Practical Law online
Weekly update e-mails on current legal developments in your practice area


Subscribers and trialists can login below

Contact Us

If you need assistance logging in or have any questions about our services, please contact us.

{ "siteName" : "PLC", "objType" : "PLC_Doc_C", "objID" : "1247243830821", "objName" : "Group accounts ", "userID" : "2", "objUrl" : "", "pageType" : "Resource", "academicUserID" : "", "contentAccessed" : "false", "analyticsPermCookie" : "2-510c3b96:1514ab9c7c8:916", "analyticsSessionCookie" : "2-510c3b96:1514ab9c7c8:917", "statisticSensorPath" : "" }