Which documents in the annual accounts need a signature?

This helpsheet has been issued by ICAEW’s Technical Advisory Service to help ICAEW members to understand which documents in the original set of annual accounts and reports of companies and LLPs require signatures, as well as explaining the signature requirements for the filing and publication copies.

Members may also wish to refer to the following related guidance:

• Balance sheet statements for small companies and LLPs
• Small company filing options FAQs
• Small LLPs filing options FAQs
• Micro-entities filing options FAQs

The Companies Act 2006 and the Registrar’s rules specify signature requirements for a company’s annual accounts and reports as summarised in the below table.

Office copy

Firms are advised to retain a photocopy of the original accounts for the office files.

Auditor’s report

The name of the Senior Statutory Auditor must be stated as it appears on the audit register. The UK audit register is available at www.auditregister.org.uk.

In the case of small companies, members should refer to the helpsheet Small company filing options FAQs which highlights the filing options available to small companies and the information that must be provided where an audit report is not filed.

Paper and ink

The Registrar’s rules (Volume 2) require that accounts delivered must be on white paper and the text must be in black typescript or handwritten in black ink. The signatures are also required to be in black ink.

Although Companies House has indicated it may not necessarily reject accounts for minor breaches of the delivery requirements (e.g. signatures in blue ink), this cannot be relied upon and care should be taken to adhere to the requirements in the first instance.

For submission of accounts to Companies House in electronic form, no director’s signature is required on the balance sheet. When submitting the accounts, the registrar must be provided with the company’s registered number and authentication code in line with the Registrar’s rules Volume 1 paragraph 15.

The Registrar’s rules (Volume 2 paragraph 22) require that the company name and number appear on one of the balance sheet, profit and loss account, directors’ report, directors’ remuneration report or auditor’s report.

In practice, most companies will include the company name and number on more than one of the above pages, as well as on the cover sheet and company information page (where presented).

For details on the use of electronic signatures in the annual accounts and reports, members should refer to the helpsheet Using electronic signatures.

In broad terms, SI 2008/1911 The Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008 apply the above Companies Act 2006 requirements to LLPs.

However, instead of the accounts being approved by the board and signed on its behalf by a director, the accounts must be approved by the members and signed on behalf of all the members by a designated member. Additionally, there is no statutory requirement to produce a members’ report, although this may be provided if desired.

ICAEW members, affiliates, ICAEW students and staff in eligible firms with member firm access can discuss their specific situation with the Technical Advisory Service on +44 (0)1908 248 250 or via webchat.