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TECHNICAL ADVISORY SERVICES HELPSHEET

Which documents in the annual accounts need a signature?

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Published: 01 Jan 2014 Reviewed: 11 Aug 2020 Update History

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Technical helpsheet explaining which documents in the original set of annual accounts and reports of companies and LLPs require signatures, as well as explaining the signature requirements for the filing and publication copies.

Introduction

This helpsheet has been issued by ICAEW’s Technical Advisory Service to help ICAEW members to understand which documents in the original set of annual accounts and reports of companies and LLPs require signatures, as well as explaining the signature requirements for the filing and publication copies.

Members may also wish to refer to the following related guidance:

Overview

The Companies Act 2006 and the Registrar’s rules specify signature requirements for a company’s annual accounts and reports as summarised in the below table.


Original Copy for paper filing with Companies House
Copy for publication
Balance sheet
Signed by a director on behalf of the board
(Companies Act 2006 section 414)
Signed by director
(Registrar’s rules Volume 2 paragraph 23)
State the name of director who signed
(Companies Act 2006 section 433)
Directors’ report and Strategic report (where prepared)
Signed by a director or company secretary on behalf of the board
(Companies Act 2006 section 419 / section 414D)
State the name of director or company secretary who signed
(Companies Act 2006 sections 444-447 as appropriate)
State the name of director or company secretary who signed
(Companies Act 2006 section 433)
Auditor’s report
Signed by Senior Statutory Auditor and state the name of the audit firm and the Senior Statutory Auditor
(Companies Act 2006 section 503)
State the name of the audit firm and the Senior Statutory Auditor who signed
(Companies Act 2006 sections 444-447 as appropriate)
State the name of the audit firm and Senior Statutory Auditor who signed
(Companies Act 2006 section 505)

Office copy

Firms are advised to retain a photocopy of the original accounts for the office files.

Auditor’s report

The name of the Senior Statutory Auditor must be stated as it appears on the audit register. The UK audit register is available at www.auditregister.org.uk.

In the case of small companies, members should refer to the helpsheet Small company filing options FAQs which highlights the filing options available to small companies and the information that must be provided where an audit report is not filed.

Paper and ink

The Registrar’s rules (Volume 2) require that accounts delivered must be on white paper and the text must be in black typescript or handwritten in black ink. The signatures are also required to be in black ink.

Although Companies House has indicated it may not necessarily reject accounts for minor breaches of the delivery requirements (e.g. signatures in blue ink), this cannot be relied upon and care should be taken to adhere to the requirements in the first instance.

Electronic filing with companies house

For submission of accounts to Companies House in electronic form, no director’s signature is required on the balance sheet. When submitting the accounts, the registrar must be provided with the company’s registered number and authentication code in line with the Registrar’s rules Volume 1 paragraph 15.

Company name and number

The Registrar’s rules (Volume 2 paragraph 22) require that the company name and number appear on one of the balance sheet, profit and loss account, directors’ report, directors’ remuneration report or auditor’s report.

In practice, most companies will include the company name and number on more than one of the above pages, as well as on the cover sheet and company information page (where presented).

Electronic signatures

For details on the use of electronic signatures in the annual accounts and reports, members should refer to the helpsheet Using electronic signatures.

Limited liability partnerships

In broad terms, SI 2008/1911 The Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008 apply the above Companies Act 2006 requirements to LLPs.

However, instead of the accounts being approved by the board and signed on its behalf by a director, the accounts must be approved by the members and signed on behalf of all the members by a designated member. Additionally, there is no statutory requirement to produce a members’ report, although this may be provided if desired.

If in doubt seek advice

ICAEW members, affiliates, ICAEW students and staff in eligible firms with member firm access can discuss their specific situation with the Technical Advisory Service on +44 (0)1908 248 250 or via webchat.

Terms and conditions

© ICAEW 2024  All rights reserved.

ICAEW cannot accept responsibility for any person acting or refraining to act as a result of any material contained in this helpsheet. This helpsheet is designed to alert members to an important issue of general application. It is not intended to be a definitive statement covering all aspects but is a brief comment on a specific point.

ICAEW members have permission to use and reproduce this helpsheet on the following conditions:

  • This permission is strictly limited to ICAEW members only who are using the helpsheet for guidance only.
  • The helpsheet is to be reproduced for personal, non-commercial use only and is not for re-distribution.

For further details members are invited to telephone the Technical Advisory Service T +44 (0)1908 248250. The Technical Advisory Service comprises the technical enquiries, ethics advice, anti-money laundering and fraud helplines. For further details visit icaew.com/tas.

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Changelog Anchor
  • Update History
    01 Jan 2014 (12: 00 AM GMT)
    First published
    16 Apr 2024 (12: 00 AM BST)
    Changelog created. Converted to new template. Links updated. Helpsheet has not had a full review
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