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

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