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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
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.
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