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Act of Parliament

Companies Act 1989

Citation
1989 c. 40
As at
Sections
595
Section 1Introduction.

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Section 2Accounting records.

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Section 3A company’s financial year and accounting reference periods.

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Section 4Individual company accounts.

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Section 5Group accounts.

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Section 6Additional disclosure required in notes to accounts.

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Section 7Approval and signing of accounts.

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Section 8Directors’ report.

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Section 9Auditors’ report.

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Section 10Publication of accounts and reports.

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Section 11Laying and delivering of accounts and reports.

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Section 12Remedies for failure to comply with accounting requirements.

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Section 13Small and medium-sized companies and groups.

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Section 14Dormant companies.

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Section 15Public listed companies: provision of summary financial statement.

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Section 16Private companies: election to dispense with laying of accounts and reports before general meeting.

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Section 17Unlimited companies: exemption from requirement to deliver accounts and reports.

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Section 18Banking and insurance companies and groups: special provisions.

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Section 19Accounting standards.

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Section 20Power to alter accounting requirements.

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Section 21Parent and subsidiary undertakings.

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Section 22Other interpretation provisions.

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Section 23Consequential amendments.

The enactments specified in Schedule 10 have effect with the amendments specified there, which are consequential on the amendments made by the preceding provisions of this Part.

Section 24Introduction.

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Section 25Eligibility for appointment.

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Section 26Effect of appointment of partnership.

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Section 27Ineligibility on ground of lack of independence.

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Section 28Effect of ineligibility.

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Section 29Power of Secretary of State to require second audit.

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Section 30Supervisory bodies.

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Section 31Meaning of “appropriate qualification”.

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Section 32Qualifying bodies and recognised professional qualifications.

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Section 33Approval of overseas qualifications.

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Section 34Eligibility of individuals retaining only 1967 Act authorisation.

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Section 35The register of auditors.

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Section 36Information about firms to be available to public.

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Section 37Matters to be notified to the Secretary of State.

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Section 38Power to call for information.

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Section 39Compliance orders.

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Section 40Directions to comply with international obligations.

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Section 41False and misleading statements.

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Section 42Offences by bodies corporate, partnerships and unincorporated associations.

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Section 43Time limits for prosecution of offences.

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Section 44Jurisdiction and procedure in respect of offences.

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Section 45Fees.

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Section 46Delegation of functions of Secretary of State.

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Section 46ACircumstances in which Secretary of State may delegate functions to existing body

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Section 47Restrictive practices.

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Section 48Exemption from liability for damages.

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Section 49Service of notices.

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595 sections

Cite this legislation

Companies Act 1989 (legislation.gov.uk, OGL v3.0). Retrieved via LawPlayer, https://lawplayer.com/uk/act/ukpga-1989-40

Contains public sector information licensed under the Open Government Licence v3.0.

OGL-3

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