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Factsheet: Overview of UK regulation for company accounts
- Helpsheets and support
- 16 Aug 2024
- Corporate Reporting Faculty
Preparing and filing annual accounts and reports
Overview
An overview of requirements for UK company accounts, with links to relevant resources.
Find out moreSize of company
Practical guidance on how to determine a company’s size in accordance with the Companies Act 2006.
Find out moreStrategic report
An overview of content requirements and practical tips on how to prepare a strategic report.
Find out moreDirectors’ 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.
Find out moreUK sustainability reporting
Access resources that explain current reporting requirements in relation to sustainability risks and opportunities, including climate-related reporting.
Find out moreFiling 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.
Find out moreUseful resources
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