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Mayson, French, and Ryan on Company Law

Mayson, French, and Ryan on Company Law (38th edn)

Derek French
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date: 01 December 2023

p. 750B. Accounts and reportslocked

p. 750B. Accounts and reportslocked

  • Derek FrenchDerek FrenchFreelance editor and writer in business and legal publishing for over 30 years


This chapter discusses the obligations imposed on directors of companies to maintain proper accounting records, prepare annual financial statements and reports on the company’s business and disclose this information to members and the public. Requirements for companies to report their financial position to their members and to the public vary according to whether the company is a micro-entity, or is small, medium-sized or large. A company is subject to additional requirements if it is a quoted company. The definitions of these categories are set out and the rules applying to each category are summarised. The chapter discusses the form and contents of annual accounts and the contents of the strategic report and directors’ report.

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