Small and medium-sized companies: accounts and reports | Practical Law

Small and medium-sized companies: accounts and reports | Practical Law

An outline of the Companies Act 2006 requirements for companies to qualify as small or medium-sized and the exemptions available to such companies in relation to their accounts and reports. This note covers small companies' abridged accounts, filing requirements and exemptions and the small companies audit exemption.

Small and medium-sized companies: accounts and reports

Practical Law UK Practice Note 5-609-5565 (Approx. 24 pages)

Small and medium-sized companies: accounts and reports

by Practical Law Corporate and Kathryn Cearns, an independent consultant specialising in financial reporting, audit and governance
Maintained • United Kingdom
An outline of the Companies Act 2006 requirements for companies to qualify as small or medium-sized and the exemptions available to such companies in relation to their accounts and reports. This note covers small companies' abridged accounts, filing requirements and exemptions and the small companies audit exemption.