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Section 414B: Strategic report: small companies exemption

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

Part 15: Accounts and reports — CHAPTER 4A: STRATEGIC REPORT

A company is entitled to the small companies exemption in relation to the strategic report for a financial year if—

it is entitled to prepare accounts for the year in accordance with the small companies regime, or
it would be so entitled but for being or having been a member of an ineligible group.

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