Section 397: IAS individual accounts

Companies Act 2006 · 2006 c. 46View on legislation.gov.uk

Part 15: Accounts and reports — Chapter 4: Annual accounts

IAS individual accounts must state—

the part of the United Kingdom in which the company is registered,
the company's registered number,
whether the company is a public or a private company and whether it is limited by shares or by guarantee,
the address of the company's registered office, and
where appropriate, the fact that the company is being wound-up.

The notes to the accounts must state that the accounts have been prepared in accordance with UK-adopted international accounting standards.

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Reuse reviewed 21 August 2026 under Open Government Licence v3.0.