Jurisdiction(s):
United Kingdom

Key definition

Filing definition

What does Filing mean? Filing is the act of submitting a document to a court, tribunal or relevant registry so it becomes part of the official record for a case or application. In litigation, it is the delivery by a party or prospective party of documents such as a claim form, defence, evidence or application notice to the court office, increasingly via electronic filing. The concept is governed by procedural rules rather than a single statute. In England and Wales, the Civil Procedure Rules define how and when to file (including e‑filing systems). Northern Ireland follows the Rules of the Court of Judicature. In...

Auditor’s Reports under the Companies Act 2006: Signing, Distribution, Publication, Companies House Filing and Name‑Omission Offences

Published by a LexisNexis Corporate expert

Practice notes

This Practice Note sets out the statutory framework in the Companies Act 2006 (CA 2006) and related legislation covering how an auditor’s report must be filed, circulated and made public. For guidance on when an auditor’s report is required and what it should contain, see Practice Note: When to audit company accounts and the content of the auditor’s report. Additional regimes may govern audit obligations for a listed company, an AIM company, or an entity with securities admitted to the AQSE Main Market, AQSE Growth Market or AQSE Trading (previously NEX Exchange Main Board, NEX Exchange Growth Market and NEX Exchange Secondary Market); however, those lie beyond this Practice Note.

Signing the auditor’s report

The report must show the auditor’s name and bear a signature and date. If the auditor is an individual, that person must sign. If the auditor is a firm, the senior statutory auditor must sign in their own name, on behalf of the firm. Where multiple persons are appointed as auditor, every appointee must sign the report...

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Web page updated on 21/05/2026

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