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UK regulation for company accounts

Part 15 of the Companies Act 2006 sets out requirements relating to company accounts, including the preparation and filing of annual reports and accounts. This hub provides you with resources on these regulatory requirements.

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Factsheet: Overview of UK regulation for company accounts

  • Helpsheets and support
  • 16 Aug 2024
  • Corporate Reporting Faculty
An overview of requirements for company accounts of UK companies, including guidance about company sizes, what needs to be included in the annual accounts, exemption from audit and filing requirements.
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Preparing and filing annual accounts and reports

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Overview

An overview of requirements for UK company accounts, with links to relevant resources.

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Size of company

Practical guidance on how to determine a company’s size in accordance with the Companies Act 2006.

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Strategic report

An overview of content requirements and practical tips on how to prepare a strategic report.

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Directors’ report

An overview of requirements for content, approval and filing of the directors’ report, which must be prepared by the directors of a company, excluding micro-entities.

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UK sustainability reporting

Access resources that explain current reporting requirements in relation to sustainability risks and opportunities, including climate-related reporting.

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Filing requirements and defective accounts

An introduction to filing requirements, including guidance on options for small and micro entities and in relation to the revision of previously filed accounts.

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Useful resources

Factsheets In-depth analysis of specific accounting issues and regulatory requirements as well as factsheets introducing changes coming into force in a particular accounting period. Guides and Technical Releases Guidance on topical issues and areas of general interest and regulatory focus. Plus, Technical Releases which provide good practice guidance on technical issues. Webinars and events Live webinars and events covering the latest corporate reporting developments and annual updates. Plus, on-demand recordings and details of other CPD courses. Bloomsbury Accounting and Tax Service Available to all staff and ACA students working in an eligible firm, access to leading resources including accounting and company law guidance, updated legislation, HMRC manuals and insightful case summaries.

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