{
  "url": "https://openlegislation.uk/companies-act-2006/section-1049",
  "json_url": "https://openlegislation.uk/companies-act-2006/section-1049.json",
  "legislation": "ukpga/2006/46",
  "legislation_title": "Companies Act 2006",
  "legislation_url": "https://openlegislation.uk/companies-act-2006",
  "path": "section/1049",
  "kind": "section",
  "number": "1049",
  "heading": "Accounts and reports: general",
  "text": "(1) The Secretary of State may make provision by regulations requiring an overseas company that is required to register particulars under section 1046—\n(a) to prepare the like accountsand strategic report and directors' report, and\n(b) to cause to be prepared such an auditor's report,\nas would be required if the company were formed and registered under this Act.\n(2) The regulations may for this purpose apply, with or without modifications, all or any of the provisions of—\nPart 15 (accounts and reports), and\nPart 16 (audit).\n(3) The Secretary of State may make provision by regulations requiring an overseas company to deliver to the registrar copies of—\n(a) the accounts and reports prepared in accordance with the regulations, or\n(b) the accounts and reports that it is required to prepare and have audited under the law of the country in which it is incorporated.\n(4) Regulations under this section are subject to negative resolution procedure.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Words in s. 1049(1)(a) inserted (with effect in accordance with reg. 1(4) of the amending S.I.) by The Companies Act 2006 (Strategic Report and Directors' Report) Regulations 2013 (S.I. 2013/1970), reg. 1(2)(3), Sch. para. 24"
    },
    {
      "type": "I",
      "label": "I1",
      "text": "S. 1049 wholly in force at 1.10.2009; s. 1049 not in force at Royal Assent, see s. 1300; s. 1049 in force for specified purposes at 20.1.2007 by S.I. 2006/3428, art. 3(3) (subject to art. 5, Sch. 1 and with arts. 6, 8, Sch. 5); s. 1049 otherwise in force at 1.10.2009 by S.I. 2008/2860, art. 3(q) (with arts. 5, 7, 8, Sch. 2) (as amended by S.I. 2009/1802, art. 18)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2006/46/section/1049",
    "retrieved_at": "2026-10-29T09:13:40.060156+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."
}