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Section 444A: Filing obligations of companies entitled to small companies exemption in relation to directors' report

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

Part 15: Accounts and reports — Chapter 10: Filing of accounts and reports

The directors of a company that is entitled to small companies exemption in relation to the directors' report for a financial year—

must deliver to the registrar a copy of the company's annual accounts for that year, and
may also deliver to the registrar a copy of the directors' report.

The directors must also deliver to the registrar a copy of the auditor's report on the accounts (and any directors' report) that it delivers. This does not apply if the company is exempt from audit and the directors have taken advantage of that exception.

The copies of the balance sheet and directors' report delivered to the registrar under this section must state the name of the person who signed it on behalf of the board.

The copy of the auditor's report delivered to the registrar under this section must—

state the name of the auditor and (where the auditor is a firm) the name of the person who signed it as senior statutory auditor, or
if the conditions in section 506 (circumstances in which names may be omitted) are met, state that a resolution has been passed and notified to the Secretary of State in accordance with that section.

If more than one person is appointed as auditor, the reference in subsection (4)(a) to the name of the auditor is to be read as a reference to the names of all the auditors.

This section does not apply to companies within section 444 (filing obligations of companies subject to the small companies regime).

About this text

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.