On this page the Corporate Reporting Faculty outlines the periods allowed for filing and provides links to further guidance including on the filing options for small companies and micro-entities.
The regulatory requirements relating to the filing of company accounts are set out in sections 441-448 of Companies Act 2006 (CA 2006). CA 2006 requires that a company files its accounts and reports with the Registrar of Companies within the following time limits:
Special provisions apply when the accounting reference period is the company's first and is longer than 12 months or when an accounting reference period is shortened.
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This content is not freely available. To access 'Filing requirements for UK companies' you need to be one of the following:
ACA student
This content is available to ACA students. If you want to start the ACA qualification there are several routes you can take
Business and Finance Professional
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Corporate Reporting Faculty
Guiding you through the maze of new and emerging reporting requirements, ensuring you are always one step ahead..