The software only accounts filing and the changes to small company filing options are being delayed beyond 1 April 2027 with the government confirming ‘a final decision on the reforms will be announced shortly’.

It is not clear whether the reforms will be shelved completely, with the only confirmation from government being that ‘companies will be given a new date for any new proposals, and this will no longer be April 2027’.

When asked for the reasons for the government’s decision to delay the accounting changes, officials said ‘accounts reforms are under review given stakeholder concerns to ensure we strike the right balance between tackling economic crime and avoiding undue burden on business’.

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