# Council Regulation (EC) No 2157/2001 of 8 October 2001 on the Statute for a European company (SE), Article 61

Extent: E+W+S+N.I.

... A UK Societas shall be governed by the rules applicable to public limited-liability companies , or where it is a credit or financial institution or an insurance undertaking, the rules applicable to those institutions or undertakings ... as regards the preparation of its annual and, where appropriate, consolidated accounts including the accompanying annual report and the auditing and publication of those accounts.

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Source: https://www.legislation.gov.uk/eur/2001/2157/article/61 (the official version)
Page: https://openlegislation.uk/eu-regulation-2001-2157/article-61
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.