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Section 435: Requirements in connection with publication of non-statutory accounts

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

Part 15: Accounts and reports — Chapter 7: Publication of accounts and reports

If a company publishes non-statutory accounts, it must publish with them a statement indicating—

that they are not the company's statutory accounts,
whether statutory accounts dealing with any financial year with which the non-statutory accounts purport to deal have been delivered to the registrar, and
whether an auditor's report has been made on the company's statutory accounts for any such financial year, and if so whether the report—
was qualified or unqualified, or included a reference to any matters to which the auditor drew attention by way of emphasis without qualifying the report, or
contained a statement under section 498(2) (accounting records or returns inadequate or accounts or directors' remuneration report not agreeing with records and returns), or section 498(3) (failure to obtain necessary information and explanations).

The company must not publish with non-statutory accounts the auditor's report on the company's statutory accounts.

References in this section to the publication by a company of "non-statutory accounts" are to the publication of—

any balance sheet or profit and loss account relating to, or purporting to deal with, a financial year of the company, or
an account in any form purporting to be a balance sheet or profit and loss account for a group headed by the company relating to, or purporting to deal with, a financial year of the company,

otherwise than as part of the company's statutory accounts.

In subsection (3)(b) "a group headed by the company" means a group consisting of the company and any other undertaking (regardless of whether it is a subsidiary undertaking of the company) other than a parent undertaking of the company.

If a company contravenes any provision of this section, an offence is committed by—

the company, and
every officer of the company who is in default.

A person guilty of an offence under this section is liable on summary conviction to a fine not exceeding level 3 on the standard scale.

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This legislation text comes from legislation.gov.uk. Contains public sector information licensed under the Open Government Licence v3.0. These source and reuse terms cover the legislation text, not Remedy's commentary.

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