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  "url": "https://openlegislation.uk/draft-small-companies-micro-entities-accounts-regulations-2013",
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  "id": "ukdsi/2013/9780111105207",
  "title": "The Small Companies (Micro-Entities’ Accounts) Regulations 2013",
  "short_title": "Small Companies (Micro-Entities’ Accounts) 2013",
  "long_title": "These Regulations introduce an exemption from certain financial reporting requirements (“the Micros-Exemption”) for very small companies (“Micro-Entities”) preparing Companies Act individual accounts. The Micros-Exemption forms part of Directive 2013/34/EU of the European Parliament and of the Council of 26 June 2013 on the annual financial statements, consolidated financial statements and related reports of certain types of undertakings, amending Directive 2006/43/EC of the European Parliament and of the Council and repealing Council Directives 78/660EEC and 83/349/EEC (OJ No L 182, 29.6.13, p 19) (“the New Accounting Directive”) and these Regulations implement that part of the New Accounting Directive.",
  "citation": "Draft 2013, ISBN 9780111105207",
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  "year": "2013",
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      "heading": "Disapplication of these Regulations to entities to which provisions of the 2006 Act or the 2008 Regulations have been applied",
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      "heading": "AMENDMENT OF PART 15 OF THE 2006 ACT (ACCOUNTS AND REPORTS)",
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      "heading": "Amendment of Chapter 12 of Part 15 (supplementary provisions)",
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      "heading": "AMENDMENT OF PART 16 OF THE 2006 ACT (AUDIT)",
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    },
    {
      "path": "regulation/8",
      "kind": "regulation",
      "number": "8",
      "heading": "Amendment of provision in relation to auditor’s report",
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      "heading": "AMENDMENT OF THE 2008 REGULATIONS",
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    {
      "path": "regulation/9",
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      "heading": "Amendment of Part 2 (form and content of individual accounts)",
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      "path": "regulation/10",
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      "heading": "Amendment of Part 1 of Schedule 1 (Companies Act individual accounts: general rules and formats)",
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