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Section 445: Filing obligations of medium-sized companies

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 qualifies as a medium-sized company in relation to a financial year (see sections 465 to 467) must deliver to the registrar a copy of—

the company's annual accounts, ...
the strategic report, and
the directors' report.

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The copies of the balance sheet , strategic report 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 (6)(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), or
section 444A (filing obligations of companies entitled to small companies exemption in relation to directors' report).

This section does not apply to companies within—

section 443A (filing obligations of micro-entities), or
section 444 (filing obligations of small companies other than micro-entities).

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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.