annual accounts and reports


annual accounts and reports
United Kingdom
For the purposes of Part 15 of the Companies Act 2006 (effective for financial years beginning on or after 6 April 2008), the meaning of this term depends on the status of the company:
• In the case of an unquoted company, for a financial year, its annual accounts, directors' report and auditors' reporton those accounts and the directors' report (unless the company is exempt from audit).
• In the case of a quoted company, for its financial year, its annual accounts, the directors' remuneration report, the directors' report and the auditors' report on those accounts, on the auditable part of the directors' remuneration report and on the directors' report (section 471, Companies Act 2006).

Practical Law Dictionary. Glossary of UK, US and international legal terms. . 2010.

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