Small companies regime for accounts and reports: comparison between Companies Act 2006 and 1985

A note outlining the changes to the law on the small companies regime for accounts and reports to be made by the Companies Act 2006 (CA 2006).

Part 15 (Accounts and reports) of the 2006 Act came into force on 6 April 2008 except for section 417 which came into force on 1 October 2007 see Practice note, Small and medium-sized companies: accounts and reports.

PLC Corporate

Request a free trial

To access this resource and thousands more, register for a free, no-obligation trial of Practical Law. Register using the button below, telephone +44 (0)20 7202 1220 or e-mail

A free trial will give you:

Unlimited access to Practical Law online know-how
Thousands of market standard documents and clauses
Daily alerts and weekly update e-mails on key legal developments in your practice area


Log in

To access this resource, log in below or register for free access.

Contact us

Our customer services team are available every working day 8.30am to 7pm (GMT).

{ "siteName" : "PLC", "objType" : "PLC_Doc_C", "objID" : "1247243073128", "objName" : "Small companies regime for accounts and reports Companies Act 20", "userID" : "2", "objUrl" : "", "pageType" : "Resource", "academicUserID" : "", "contentAccessed" : "true", "analyticsPermCookie" : "22e97be00:15b0f932482:b5d", "analyticsSessionCookie" : "22e97be00:15b0f932482:b5e", "statisticSensorPath" : "" }