Remedy
Start free

Section 447: Filing obligations of quoted 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 quoted company must deliver to the registrar for each financial year of the company a copy of—

the company's annual accounts,
the directors' remuneration report, . . .
the strategic report,
the directors' report., and
any separate corporate governance statement.

They must also deliver a copy of the auditor's report on those accounts (and on the directors' remuneration reportthe strategic report (where this is covered by the auditor's report), , the directors' report and any separate corporate governance statement).

The copies of the balance sheet, the directors' remuneration report , the strategic report, the directors' report and any separate corporate governance statement 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.

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.