Defective Company Accounts: Directors’ Voluntary Revision (CA 2006 s 454; 2008 Regulations), Companies House filing, publication and laying requirements, auditor’s report, and common Q&As
Published by a
LexisNexis Corporate expert
Practice notes
Financial and non-financial reporting duties vary between different categories of company. For further detail, see Practice Note: Financial reporting obligations of a company and its directors. For a high-level outline of the statutory reporting regime, consult Practice Notes: Accounts and reports—an outline of the statutory framework and Accounts and reports—individual and group accounts.
A short summary of the process required to prepare, approve, publish and file accounts
The summary below directs you to fuller guidance for each stage involved in preparing and filing company accounts:
- preparation of the accounts and reports — see Practice Note: Accounting records and the section Preparing the accounts and reports in Practice Note: Financial reporting obligations of a company and its directors
- approval and signing of the accounts and reports — see Approval and signing of accounts and reports in Practice Note: Financial reporting obligations of a company and its directors
- publication of the annual accounts and reports (and, for public companies, laying the annual accounts and reports before the company in general meeting) — see Practice Note: Publication and laying of annual accounts and reports
- filing the accounts at Companies House — see Practice Note: Filing of company’s accounts and reports and also Practice Note: Companies House
To view the latest version of this document and thousands of others like it, sign-in with LexisNexis or register for a free trial.
Web page updated on 21/05/2026
Popular documents
When evaluating a general damages claim, the practitioner ought initially to refer to the Judicial College Guidelines (JCG)...
This Practice Note This Practice Note reviews mechanisms used in settling litigation. A Tomlin order consists of a consent order paired with a schedule. It operates to stay proceedings on terms that have been agreed. The provisions contained in the schedule may remain confidential. This Practice Note describes the scope of confidentiality attaching to the schedule and sets out how it differs from a standard consent order. Sample wording for a Tomlin order is included, alongside links to precedents, as well as guidance on court approval. It also addresses varying, setting aside and enforcing a Tomlin order, including the considerations the court will take into account when handling applications for each. Further guidance is provided on interpreting and applying the relevant provisions of the CPR; however, some courts and divisions impose very specific requirements for both drafting and approval, and for approaching the schedule and confidentiality issues. Accordingly, you must consider the particular rules and court guide provisions in the forum where your claim is proceeding when drawing up the Tomlin order...
Date [ date ] Parties [ name of Landlord ] [ of OR incorporated in England and Wales (company registration number [ number ]) with its registered office at ] [ address ] (Landlord) [ name of Tenant ] [ of OR incorporated in England and Wales (company registration number [ number ]) with its registered office at ] [ address ] (Tenant) [ [ name of Guarantor ] [ of OR incorporated in England and Wales (company registration number [ number ]) with its registered office at ] [ address ] (Guarantor) ] [ [ name of Mortgagee ] [ of OR incorporated in England and Wales (company registration number [ number ]) with its registered office at ] [ address ] (Mortgagee) ] Definitions Within this Deed, the terms below shall be interpreted as follows: [ Annual Rent • the annual sum reserved under the Lease; ] [ Insurance Rent • the Tenant’s share of the Landlord’s costs of insuring the Property (as set out in the Lease); ] Lease • the lease of the Property dated [ date ], entered into between (1) [ the Landlord OR [ name ...
I, [ name ], of [ address ], solemnly and sincerely state that: [ Matters to be verified, set out in numbered paragraphs ] I make this solemn statement in good conscience, believing it to be true, and pursuant to the provisions of the Statutory Declarations Act 1835. DECLARED at [ details ] this [ day ] day of [ month and year ] Before me ................................................................................ [ signature of the person before whom the declaration is made ] A [ commissioner for oaths OR [ solicitor OR [ insert other qualification ] ] authorised to administer oaths ]...
Discover more from LexisNexis
