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The booklet below is a guide for all companies to the rules governing public disclosure of accounts. This should be read together with the Companies Act 2006 and the relevant regulations which are available to view on the Office of Public Sector Information website.
Guidance booklet for accounting reference periods which begin on or after 06 April 2008.
Regulatory Impact Assessments
The Impact Assessment covering the latest increase to the thresholds can be found at http://www.opsi.gov.uk/si/si200803
To obtain copies of the RIA on the last increase to the small and medium-sized company thresholds please see the link below:
Final regulatory impact assessment on the thresholds defining small and medium sized companies
and for the RIA on the last increase to the audit exemption thresholds please see below.
Final regulatory impact assessment on the audit exemption threshold
