ICAEW.com works better with JavaScript enabled.

Small and micro-entity reporting

Companies and other entities may choose to prepare and file their accounts in accordance with the small companies regime or the micro-entities regime, subject to meeting the relevant criteria. The Corporate Reporting Faculty outlines the eligibility criteria and the options available.

Wooden blocks with icons of people in different coloured circles, connected by lines, representing a network or organizational structure.
Choosing the right regime

A guide through the reporting requirements and choices available for small and micro-entities.

Find out more
Seven wooden figurines arranged in a circle, connected by lines drawn on a white surface, representing networking, community, teamwork, or social connections.
Small and micro-entity reporting compared

A guide to the differences between applying Section 1A of FRS 102 and FRS 105.

Find out more Faculty members login
A close-up image of a hand turning the dial of a combination lock.
Small LLPs – filing accounts

A guide to the filing options and statements required by Companies House for small LLP accounts.

Find out more
Several hands holding colourful interlocking cogs, symbolizing teamwork and collaboration
Small companies - criteria

A step by step guide through the criteria for the small companies regime.

Find out more
An analogue clock on top of two stacked, hardback book. Next to the books is a small potted succulent plant in a stone-like container and a grey cylindrical cup.
Simplifications for small companies

Requirements and options for entities entitled to the small entities regime.

Find out more Faculty members login
A tablet displaying four different graphs showing various data trends, surrounded by office items including paper clips, part of a keyboard, and a cup of coffee.
Small companies - filing accounts

A guide to the filing options and statements required by Companies House for small company accounts.

Find out more
A magnifying glass placed over a bar chart and line graph on a printed document, highlighting data analysis
Micro-entities – criteria

A step by step guide through the criteria for the micro-entities regime.

Find out more
Overhead shot of a workspace featuring a laptop, a pair of glasses, a pen, a smartphone, an alarm clock and a small potted plant on a white surface.
Simplifications for micro-entities

Requirements and options for entities entitled to the micro-entities regime.

Find out more Faculty members login
An analogue clock on top of two stacked, hardback book. Next to the books is a small potted succulent plant in a stone-like container and a grey cylindrical cup.
Micro-entities - filing accounts

A guide to the filing options and statements required by Companies House for micro-entity accounts.

Find out more