Sections 434-436 contain rules on the publication
of accounts.
of accounts.
A company may publish its statutory accounts and if
it must also publish its auditors’ report. Statutory accounts means the full
accounts or the reduced allowed to small
it must also publish its auditors’ report. Statutory accounts means the full
accounts or the reduced allowed to small
or medium-sized companies described
above.
Companies may also publish non-statutory accounts,
i.e. accounts containing more than the statutory minimum or extracts (s 435).
If it does, then it must also publish a statement:
i.e. accounts containing more than the statutory minimum or extracts (s 435).
If it does, then it must also publish a statement:
·
That the
accounts are not statutory accounts;
That the
accounts are not statutory accounts;
·
Whether
statutory accounts have been delivered to the registrar;
Whether
statutory accounts have been delivered to the registrar;
·
Whether
the auditors have made a report;
Whether
the auditors have made a report;
·
Whether
any such report as been qualified.
Whether
any such report as been qualified.
In addition, the companies Act brought in a new
provision.
provision.
Quoted companies must publish accounts on a website
and must maintain them on that website until accounts for the next period are
available (s 430).
and must maintain them on that website until accounts for the next period are
available (s 430).
These must be freely available to anyone logging on
and not restricted unless there is a legal requirement to do so. The website
must clearly identify the company and be maintained by it.
and not restricted unless there is a legal requirement to do so. The website
must clearly identify the company and be maintained by it.
