ICAEW.com works better with JavaScript enabled.


Can accounts be prepared and filed at Companies House in a foreign currency?

Helpsheets and support

Published: 01 Jan 2014 Reviewed: 13 Aug 2019 Update History

Exclusive content
Access to our exclusive resources is for specific groups of students, users, subscribers and members.
Technical helpsheet to help ICAEW members to understand whether companies can prepare and file their accounts at Companies House in a foreign currency.


This helpsheet has been issued by ICAEW’s Technical Advisory Service to help ICAEW members to understand whether companies can prepare and file their accounts at Companies House in a foreign currency.

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

Presentation currency

Entities preparing their accounts under FRS 102 or IFRS may present their financial statements in any currency as permitted by FRS 102 paragraph 30.17 or IAS 21 paragraph 38 respectively (presentation currency).

Where the presentation currency is different from the functional currency, that is the currency of the primary economic environment in which the entity operates, FRS 102 paragraph 30.26 or IAS 21 paragraph 53 requires entities to disclose that fact together with the reason for using a different presentation currency.

Companies House

There are no specific requirements within the Companies Act 2006 with regard to filing accounts presented in a foreign currency. While most UK companies will prepare their accounts in pounds sterling, Companies House will accept accounts prepared in a foreign currency.

If in doubt seek advice

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.

Terms and conditions

© ICAEW 2024  All rights reserved.

ICAEW cannot accept responsibility for any person acting or refraining to act as a result of any material contained in this helpsheet. This helpsheet is designed to alert members to an important issue of general application. It is not intended to be a definitive statement covering all aspects but is a brief comment on a specific point.

ICAEW members have permission to use and reproduce this helpsheet on the following conditions:

  • This permission is strictly limited to ICAEW members only who are using the helpsheet for guidance only.
  • The helpsheet is to be reproduced for personal, non-commercial use only and is not for re-distribution.

For further details members are invited to telephone the Technical Advisory Service T +44 (0)1908 248250. The Technical Advisory Service comprises the technical enquiries, ethics advice, anti-money laundering and fraud helplines. For further details visit icaew.com/tas.

Download this helpsheet

PDF (106kb)

Access a PDF version of this helpsheet to print or save.

Changelog Anchor
  • Update History
    01 Jan 2014 (12: 00 AM GMT)
    First published
    21 Mar 2024 (12: 00 AM GMT)
    Changelog created. Converted to new template. Links updated. Helpsheet has not had a full review