{
  "url": "https://openlegislation.uk/draft-companies-act-2006-accounts-reports-and-audit-regulations-2009/regulation-4",
  "json_url": "https://openlegislation.uk/draft-companies-act-2006-accounts-reports-and-audit-regulations-2009/regulation-4.json",
  "legislation": "ukdsi/2009/9780111479032",
  "legislation_title": "The Companies Act 2006 (Accounts, Reports and Audit) Regulations 2009",
  "legislation_url": "https://openlegislation.uk/draft-companies-act-2006-accounts-reports-and-audit-regulations-2009",
  "path": "regulation/4",
  "kind": "regulation",
  "number": "4",
  "heading": "Filing obligations of quoted companies",
  "text": "(1) Section 447 of the Companies Act 2006 (filing obligations of quoted companies) is amended as follows.\n(2) Omit “and” at the end of subsection (1)(b), and after subsection (1)(c) insert—\n“, and\n(d) any separate corporate governance statement.”.\n(3) In subsection (2), for “and the directors’ report” substitute “, the directors’ report and any separate corporate governance statement”.\n(4) After subsection (3B) (inserted by way of transitional adaptation by paragraph 9(2) of Schedule 1 to the Companies Act 2006 (Commencement No.5, Transitional Provisions and Savings) Order 2007), insert—\n“(3C) The copy of any separate corporate governance statement delivered to the registrar under this section must—\n(a) state the name of the person who signed it on behalf of the board under section 419A, and\n(b) be signed on behalf of the board by a director or the secretary of the company.”.\n(5) Paragraph (4) shall cease to have effect when that transitional adaptation ceases to have effect.\n(6) In subsection (3) (as it has effect after that transitional adaptation ceases to have effect), for “and the directors’ report” substitute “, the directors’ report and any separate corporate governance statement”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukdsi/2009/9780111479032/regulation/4",
    "retrieved_at": "2026-10-30T14:57:34.843957+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."
}