Section 468(1)

The Secretary of State may make provision by regulations about— the accounts and reports that companies are required to prepare; the categories of companies required to prepare accounts and reports of any description; the form and content of the accounts and reports that companies are required to prepare; the obligations of companies and others as regards— the approval of accounts and reports, the sending of accounts and reports to members and others, the laying of accounts and reports before the company in general meeting, the delivery of copies of accounts and reports to the registrar, and the publication of accounts and reports.

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