The Companies Act 2006 (Amendment) (Accounts and Reports) Regulations 2008 reg 12

reg 12 Requirement to deliver auditor’s report on accounts and reports

In section 444(2) of the 2006 Act (filing obligations of company subject to small companies regime: duty to deliver auditor’s report), for “those accounts (and on the directors’ report)” substitute “the accounts (and any directors’ report) that it delivers”.