On this page the Corporate Reporting Faculty outlines the periods allowed for filing and provides links to further guidance including on the filing options for small companies and micro-entities.
The regulatory requirements relating to the filing of company accounts are set out in sections 441-448 of Companies Act 2006 (CA 2006). CA 2006 requires that a company files its accounts and reports with the Registrar of Companies within the following time limits:
Special provisions apply when the accounting reference period is the company's first and is longer than 12 months or when an accounting reference period is shortened.
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This content is not freely available. To access 'Filing requirements for UK companies' you need to be one of the following:
ACA student
This content is available to ACA students. If you want to start the ACA qualification there are several routes you can take
Business and Finance Professional
An internationally recognised designation and professional status from the ICAEW.
Corporate Reporting Faculty
Guiding you through the maze of new and emerging reporting requirements, ensuring you are always one step ahead..
