Archived: UK quoted companies—annual report and accounts checklist for accounting periods beginning before 1 January 2019 (CA 2006, Listing Rules, DTRs, 2016 UK Corporate Governance Code)

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This archived Checklist outlines the principal reporting obligations for quoted companies with accounting periods commencing before 1 January 2019, under the Companies Act 2006, the Listing Rules, the Disclosure Guidance and Transparency Rules, and the 2016 edition of the UK Corporate Governance Code...

It references rules, provisions and definitions that may have been repealed or altered, including legislation and regulation that applied before the UK left the European Union...

For a maintained Checklist summarising the reporting requirements for quoted companies with accounting periods beginning on or after 1 January 2019, see Checklist: Annual report and accounts (quoted companies)—checklist—accounting periods on or after 1 January 2019...

For periods beginning before 1 January 2019, this Checklist draws on the following sources:

Companies Act 2006 (CA 2006) and the Large and Medium-sized Companies and Groups (Accounts and Reports) Regulations 2008, SI 2008/410 (Large and Medium-sized Companies Regulations)
Listing Rules (LRs)
Disclosure Guidance and Transparency Rules (DTRs)
UK Corporate Governance Code (UKCG Code) maintained by the Financial Reporting Council (FRC)

Together, these set out the key reporting requirements for quoted companies with accounting periods starting before 1 January 2019...

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Tessa Park

Moore Kingston Smith

Tessa is technical partner of Kingston Smith LLP where she is responsible for preparing and presenting technical guidance and training on all aspects of financial reporting including FRS 102 and International Financial Reporting Standards (IFRS). Prior to joining Kingston Smith from a technical role within the mid tier, she worked with growing and entrepreneurial businesses, including listed companies, in a number of roles including as an audit manager in a Big Four firm....

Web page updated on 20/05/2026

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