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Section 471: Meaning of "annual accounts" and related expressions

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

Part 15: Accounts and reports — Chapter 12: Supplementary provisions

In the case of an unquoted company, its "annual accounts and reports" for a financial year are—

its annual accounts,
the strategic report (if any),
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
the directors' report, and
the auditor's report on those accounts, the strategic report (where this is covered by the auditor's report) and the directors' report (unless the company is exempt from audit).

In the case of a quoted company, its "annual accounts and reports" for a financial year are—

its annual accounts,
the directors' remuneration report,
the strategic report (if any),
the directors' report, and
the auditor's report on those accounts, on the auditable part of the directors' remuneration report, on the strategic report (where this is covered by the auditor's report) and on the directors' report.

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