Section 336

Every public company must hold a general meeting as its annual general meeting in each period of 6 months beginning with the day following its accounting reference date (in addition to any other meetings held during that period). Every private company that is a traded company must hold a general meeting as its annual general meeting in each period of 9 months beginning with the day following its accounting reference date (in addition to any other meetings held during that period). A company that fails to comply with subsection (1) or (1A) as a result of giving notice under section 392 (alteration of accounting reference date)— shall be treated as if it had complied with subsection (1) if it holds a general meeting as its annual general meeting within 3 months of giving that notice. specifying a new accounting reference date, and stating that the current accounting reference period or the previous accounting reference period is to be shortened, If a company fails to comply with subsection (1) or (1A), an offence is committed by every officer of the company who is in default. A person guilty of an offence under this section is liable— on conviction on indictment, to a fine; on summary conviction, to a fine not exceeding the statutory maximum.

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Source: legislation.gov.uk · retrieved 2026-09-04