Financial reporting obligations

This overview is a guide to the Lexis®+ Corporate content within the Financial reporting obligations subtopic, with links to the appropriate materials.

Certain aspects of the UK corporate reporting framework may be affected by Brexit. For further details about the UK accounting and reporting framework after the end of the Brexit transition period see Practice Note: Brexit—accounts and reports [Archived].

The provisions of the Companies Act 2006 (CA 2006) create a number of obligations that apply to a company and its directors concerning accounts and reports. The Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008, SI 2008/1911 apply a number of these provisions to limited liability partnerships (LLPs).

There are also obligations relating to the accounts and reports of a company with securities listed on the Official List of the London Stock Exchange or the AQSE Main Market (formerly NEX Exchange Main