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Companies Act 2006 part 17: filing accounts

This article, the seventeenth in our series on the Companies Act 2006, will focus on how to file accounts outlining the different options available to the various categories of companies including abridged accounts and fileted accounts and when companies would switch between GAAPs

Alternative preparation and filing options are available to different categories of company

Abbreviated accounts

With effect for financial periods commencing on or after 1 January 2016, the provisions permitting small and medium-sized companies to file abbreviated accounts were repealed by the Companies, Partnerships and Groups (Accounts and Reports) Regulations 2015 (SI 2015/980). Such companies can therefore no longer file abbreviated accounts.

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