Small and medium-sized companies: accounts and reports: financial years beginning before 1 January 2016

An outline of the Companies Act 2006 requirements for companies to qualify as small or medium-sized and the exemptions available to such companies in relation to their accounts and reports. This note covers the law applicable to financial periods beginning on or after 6 April 2008 and before 1 January 2016.

For details of the law applicable to financial periods beginning on or after 1 January 2016 (and to financial periods beginning on or after 1 January 2015 but before 1 January 2016, if the directors of the company so decide (subject to an exception in relation to the audit exemption)), see Practice note, Small and medium-sized companies: accounts and reports: financial years beginning on or after 1 January 2016.

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 info.practicallaw@thomsonreuters.com.

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
 

Register

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" : "1247243153414", "objName" : "ACT_OWNED - READ_ONLY - 8-379-0750", "userID" : "2", "objUrl" : "http://uk.practicallaw.com/cs/Satellite/resource/8-379-0750?null", "pageType" : "Resource", "academicUserID" : "", "contentAccessed" : "false", "analyticsPermCookie" : "2-3b01f5d1:15aff1730a1:7772", "analyticsSessionCookie" : "2-3b01f5d1:15aff1730a1:7773", "statisticSensorPath" : "http://analytics.practicallaw.com/sensor/statistic" }