Technical helpsheet regarding abbreviated accounts for small and medium companies.
Issued: May 2014
Reviewed: January 2015
This helpsheet does not reflect the Statutory Instrument 2015/980 ‘The Companies, Partnerships and Groups (Accounts and Reports) Regulations 2015’ (SI 2015/980), which has effect in relation to financial years beginning on or after 1 January 2016. Accordingly this content will no longer be subject to further updates and will be withdrawn in due course. For further information on SI 2015/980, please view our helpsheet UK company law and financial reporting changes, which addresses the main changes to company law and financial reporting as a result of the implementation of the EU Accounting Directive into UK law.