ICAEW.com works better with JavaScript enabled.

This is exclusive content

Is a company or group small?

Technical helpsheet issued to help members make their assessment as to whether a company or group qualifies as small under the Companies Act 2006.

Issued: July 2016
Last reviewed: October 2018 

This helpsheet has been issued by ICAEW’s Technical Advisory Service to help members make their assessment as to whether a company or group qualifies as small under the Companies Act 2006.