{
  "url": "https://openlegislation.uk/draft-companies-act-2006-amendment-accounts-and-reports-regulations-2008",
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  "id": "ukdsi/2008/9780110806228",
  "title": "The Companies Act 2006 (Amendment) (Accounts and Reports) Regulations 2008",
  "short_title": "Companies Act 2006 (Accounts and Reports) 2008",
  "long_title": "These Regulations implement in part Directive 2006/46 of the European Parliament and the Council of 14th June 2006 amending Council Directives 78/660/EEC on the annual accounts of certain types of companies, 83/349/EEC on consolidated accounts, 86/635/EEC on the annual accounts and consolidated accounts of banks and other financial institutions and 91/674/EEC on the annual accounts and consolidated accounts of insurance undertakings (OJ L 224, 16.8.2006, pages1 to 7). The Directive is also to be implemented by the Small Companies and Groups (Accounts and Directors’ Report) Regulations 2008, the Large and Medium-sized Companies and Groups (Accounts and Reports) Regulations 2008, and by the Financial Services Authority using powers under the Financial Services and Markets Act 2000 (c.8).",
  "citation": "Draft 2008, ISBN 9780110806228",
  "type": "ukdsi",
  "year": "2008",
  "number": "9780110806228",
  "version": "current",
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    {
      "path": "introduction",
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      "heading": "Introductory text",
      "url": "https://openlegislation.uk/draft-companies-act-2006-amendment-accounts-and-reports-regulations-2008/introduction",
      "extent": null,
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      "number": "1",
      "heading": "INTRODUCTION",
      "url": null,
      "extent": null,
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      "path": "regulation/1",
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    },
    {
      "path": "part/2",
      "kind": "part",
      "number": "2",
      "heading": "SMALL AND MEDIUM-SIZED COMPANIES AND GROUPS",
      "url": null,
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/3",
      "kind": "regulation",
      "number": "3",
      "heading": "Conditions for company or group to qualify as small",
      "url": "https://openlegislation.uk/draft-companies-act-2006-amendment-accounts-and-reports-regulations-2008/regulation-3",
      "extent": null,
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      "path": "regulation/4",
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      "heading": "Conditions for company or group to qualify as medium-sized",
      "url": "https://openlegislation.uk/draft-companies-act-2006-amendment-accounts-and-reports-regulations-2008/regulation-4",
      "extent": null,
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    {
      "path": "regulation/5",
      "kind": "regulation",
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      "heading": "Conditions for small companies exemption from audit",
      "url": "https://openlegislation.uk/draft-companies-act-2006-amendment-accounts-and-reports-regulations-2008/regulation-5",
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      "path": "regulation/6",
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      "heading": "Small companies exemption in relation to directors’ report",
      "url": "https://openlegislation.uk/draft-companies-act-2006-amendment-accounts-and-reports-regulations-2008/regulation-6",
      "extent": null,
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    },
    {
      "path": "regulation/7",
      "kind": "regulation",
      "number": "7",
      "heading": "Companies entitled to take advantage of provisions applying to medium-sized companies",
      "url": "https://openlegislation.uk/draft-companies-act-2006-amendment-accounts-and-reports-regulations-2008/regulation-7",
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    },
    {
      "path": "part/3",
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      "number": "3",
      "heading": "OFF-BALANCE SHEET ARRANGEMENTS",
      "url": null,
      "extent": null,
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    },
    {
      "path": "regulation/8",
      "kind": "regulation",
      "number": "8",
      "heading": "Information about off-balance sheet arrangements",
      "url": "https://openlegislation.uk/draft-companies-act-2006-amendment-accounts-and-reports-regulations-2008/regulation-8",
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      "path": "part/4",
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      "heading": "MINOR AMENDMENTS",
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    },
    {
      "path": "regulation/9",
      "kind": "regulation",
      "number": "9",
      "heading": "Individual accounts: applicable accounting framework",
      "url": "https://openlegislation.uk/draft-companies-act-2006-amendment-accounts-and-reports-regulations-2008/regulation-9",
      "extent": null,
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    },
    {
      "path": "regulation/10",
      "kind": "regulation",
      "number": "10",
      "heading": "Individual profit and loss account where group accounts prepared",
      "url": "https://openlegislation.uk/draft-companies-act-2006-amendment-accounts-and-reports-regulations-2008/regulation-10",
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      "path": "regulation/11",
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      "heading": "Information about employee numbers and costs: group accounts",
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      "path": "regulation/12",
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      "heading": "Requirement to deliver auditor’s report on accounts and reports",
      "url": "https://openlegislation.uk/draft-companies-act-2006-amendment-accounts-and-reports-regulations-2008/regulation-12",
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      "heading": "Unlimited companies exemption from obligation to file accounts",
      "url": "https://openlegislation.uk/draft-companies-act-2006-amendment-accounts-and-reports-regulations-2008/regulation-13",
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    }
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