{
  "url": "https://openlegislation.uk/companies-accounts-and-reports-amendment-and-transitional-provision-regulations-2024",
  "json_url": "https://openlegislation.uk/companies-accounts-and-reports-amendment-and-transitional-provision-regulations-2024.json",
  "id": "uksi/2024/1303",
  "title": "The Companies (Accounts and Reports) (Amendment and Transitional Provision) Regulations 2024",
  "short_title": "Companies (Accounts and Reports) (Amendment and Transitional Provision) 2024",
  "long_title": "These Regulations amend the Small Companies and Groups (Accounts and Directors’ Report) Regulations 2008, the Large and Medium-sized Companies and Groups (Accounts and Reports) Regulations 2008, the Companies Act 2006 and the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008. They also make consequential amendments.",
  "citation": "S.I. 2024/1303",
  "type": "uksi",
  "year": "2024",
  "number": "1303",
  "version": "current",
  "date": "2024-12-09",
  "revised": false,
  "valid_from": null,
  "extent": null,
  "unapplied_effects": 0,
  "provisions": [
    {
      "path": "introduction",
      "kind": "introduction",
      "number": null,
      "heading": "Introductory text",
      "url": "https://openlegislation.uk/companies-accounts-and-reports-amendment-and-transitional-provision-regulations-2024/introduction",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "part/1",
      "kind": "part",
      "number": "1",
      "heading": "Introductory",
      "url": null,
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/1",
      "kind": "regulation",
      "number": "1",
      "heading": "Citation and commencement",
      "url": "https://openlegislation.uk/companies-accounts-and-reports-amendment-and-transitional-provision-regulations-2024/regulation-1",
      "extent": null,
      "status": null,
      "parent": "part/1"
    },
    {
      "path": "regulation/2",
      "kind": "regulation",
      "number": "2",
      "heading": "Extent and application",
      "url": "https://openlegislation.uk/companies-accounts-and-reports-amendment-and-transitional-provision-regulations-2024/regulation-2",
      "extent": null,
      "status": null,
      "parent": "part/1"
    },
    {
      "path": "regulation/3",
      "kind": "regulation",
      "number": "3",
      "heading": "Transitional provision",
      "url": "https://openlegislation.uk/companies-accounts-and-reports-amendment-and-transitional-provision-regulations-2024/regulation-3",
      "extent": null,
      "status": null,
      "parent": "part/1"
    },
    {
      "path": "part/2",
      "kind": "part",
      "number": "2",
      "heading": "Information to be included in the Directors’ Report",
      "url": null,
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/4",
      "kind": "regulation",
      "number": "4",
      "heading": "Amendments to the Small Companies and Groups (Accounts and Directors’ Report) Regulations 2008",
      "url": "https://openlegislation.uk/companies-accounts-and-reports-amendment-and-transitional-provision-regulations-2024/regulation-4",
      "extent": null,
      "status": null,
      "parent": "part/2"
    },
    {
      "path": "regulation/5",
      "kind": "regulation",
      "number": "5",
      "heading": "Amendments to the Large and Medium-sized Companies and Groups (Accounts and Reports) Regulations 2008",
      "url": "https://openlegislation.uk/companies-accounts-and-reports-amendment-and-transitional-provision-regulations-2024/regulation-5",
      "extent": null,
      "status": null,
      "parent": "part/2"
    },
    {
      "path": "regulation/6",
      "kind": "regulation",
      "number": "6",
      "heading": "Amendments to the Insurance Accounts Directive (Miscellaneous Insurance Undertakings) Regulations 2008",
      "url": "https://openlegislation.uk/companies-accounts-and-reports-amendment-and-transitional-provision-regulations-2024/regulation-6",
      "extent": null,
      "status": null,
      "parent": "part/2"
    },
    {
      "path": "regulation/7",
      "kind": "regulation",
      "number": "7",
      "heading": "Amendments to the Partnerships (Accounts) Regulations 2008",
      "url": "https://openlegislation.uk/companies-accounts-and-reports-amendment-and-transitional-provision-regulations-2024/regulation-7",
      "extent": null,
      "status": null,
      "parent": "part/2"
    },
    {
      "path": "part/3",
      "kind": "part",
      "number": "3",
      "heading": "Qualifying conditions for micro-entities, small and medium-sized companies and limited liability partnerships",
      "url": null,
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "part/3/chapter/1",
      "kind": "chapter",
      "number": "1",
      "heading": "Amendments to the Companies Act 2006",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/3"
    },
    {
      "path": "regulation/8",
      "kind": "regulation",
      "number": "8",
      "heading": "Amendments to the Companies Act 2006",
      "url": "https://openlegislation.uk/companies-accounts-and-reports-amendment-and-transitional-provision-regulations-2024/regulation-8",
      "extent": null,
      "status": null,
      "parent": "part/3/chapter/1"
    },
    {
      "path": "regulation/9",
      "kind": "regulation",
      "number": "9",
      "heading": "Chapter 1 of Part 15 (accounts and reports: introduction)",
      "url": "https://openlegislation.uk/companies-accounts-and-reports-amendment-and-transitional-provision-regulations-2024/regulation-9",
      "extent": null,
      "status": null,
      "parent": "part/3/chapter/1"
    },
    {
      "path": "regulation/10",
      "kind": "regulation",
      "number": "10",
      "heading": "Chapter 12 of Part 15 (accounts and reports: supplementary provisions)",
      "url": "https://openlegislation.uk/companies-accounts-and-reports-amendment-and-transitional-provision-regulations-2024/regulation-10",
      "extent": null,
      "status": null,
      "parent": "part/3/chapter/1"
    },
    {
      "path": "part/3/chapter/2",
      "kind": "chapter",
      "number": "2",
      "heading": "Amendments to the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/3"
    },
    {
      "path": "regulation/11",
      "kind": "regulation",
      "number": "11",
      "heading": "Amendments to the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008",
      "url": "https://openlegislation.uk/companies-accounts-and-reports-amendment-and-transitional-provision-regulations-2024/regulation-11",
      "extent": null,
      "status": null,
      "parent": "part/3/chapter/2"
    },
    {
      "path": "signature",
      "kind": "signature",
      "number": null,
      "heading": "Signature",
      "url": "https://openlegislation.uk/companies-accounts-and-reports-amendment-and-transitional-provision-regulations-2024/signature",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "note",
      "kind": "note",
      "number": null,
      "heading": "Explanatory note",
      "url": "https://openlegislation.uk/companies-accounts-and-reports-amendment-and-transitional-provision-regulations-2024/note",
      "extent": null,
      "status": null,
      "parent": null
    }
  ],
  "has_text": true,
  "pdfs": [
    {
      "title": "Printed copy",
      "main": true,
      "language": null,
      "date": "2024-12-10",
      "size": 217580,
      "url": "https://openlegislation.uk/companies-accounts-and-reports-amendment-and-transitional-provision-regulations-2024/pdf/uksi_20241303_en.pdf",
      "source_url": "https://www.legislation.gov.uk/uksi/2024/1303/pdfs/uksi_20241303_en.pdf"
    },
    {
      "title": "Revised UK Explanatory Memorandum",
      "main": false,
      "language": null,
      "date": "2024-12-20",
      "size": 92802,
      "url": "https://openlegislation.uk/companies-accounts-and-reports-amendment-and-transitional-provision-regulations-2024/pdf/uksiem_20241303_en_002.pdf",
      "source_url": "https://www.legislation.gov.uk/uksi/2024/1303/pdfs/uksiem_20241303_en_002.pdf"
    },
    {
      "title": "UK Explanatory Memorandum",
      "main": false,
      "language": null,
      "date": "2024-12-10",
      "size": 93123,
      "url": "https://openlegislation.uk/companies-accounts-and-reports-amendment-and-transitional-provision-regulations-2024/pdf/uksiem_20241303_en_001.pdf",
      "source_url": "https://www.legislation.gov.uk/uksi/2024/1303/pdfs/uksiem_20241303_en_001.pdf"
    }
  ],
  "outstanding_effects": [],
  "made_under": [
    {
      "id": "ukpga/2000/12",
      "title": "Limited Liability Partnerships Act 2000",
      "url": "https://openlegislation.uk/limited-liability-partnerships-act-2000",
      "provisions": [
        "section/15",
        "section/17"
      ]
    },
    {
      "id": "ukpga/2006/46",
      "title": "Companies Act 2006",
      "url": "https://openlegislation.uk/companies-act-2006",
      "provisions": [
        "section/416",
        "section/468",
        "section/473"
      ]
    }
  ],
  "changes_made_to": 0,
  "changes_made_to_url": "https://openlegislation.uk/companies-accounts-and-reports-amendment-and-transitional-provision-regulations-2024/changes.json",
  "changes_made_by": 32,
  "changes_made_by_url": "https://openlegislation.uk/companies-accounts-and-reports-amendment-and-transitional-provision-regulations-2024/changes/by-it.json",
  "instruments_made_under": 0,
  "instruments_made_under_url": "https://openlegislation.uk/companies-accounts-and-reports-amendment-and-transitional-provision-regulations-2024/instruments.json",
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2024/1303",
    "retrieved_at": "2026-10-28T21:22:56.814344+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}