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Micro-entities regime – are you eligible?

To be eligible for the Micro-entities Regime an entity must meet the criteria as set out in law. The Financial Reporting Faculty guides you through the key steps.

The key steps to determine whether a company qualifies for the micro-entities regime are as follows:

To be eligible for the micro-entity regime a company must qualify as small and if the company is a parent company it must establish whether the group headed by it qualifies as small.