ABSTRACT
22.1 Part 15 of the CA 2006 contains provisions dealing with accounts and reports as they apply to companies. It comprises 12 Chapters.Chapter 1 is a general introduction;Chapter 2 is about accounting records;Chapter 3 deals with a company’s financial year;Chapter 4 addresses the annual accounts;Chapter 5 is on the directors’ report;Chapter 6 considers directors’ remuneration reports in respect of quoted companies;Chapter 7 deals with the publication of accounts and reports;Chapter 8 is concerned with laying of accounts and reports before the general meeting for public companies;Chapter 9 considers members’ approval of directors’ remuneration reports for quoted companies;Chapter 10 is on filing of accounts and reports;Chapter 11is on the revision of defective accounts and reports; and Chapter 12 contains supplementary provisions.
