The Companies, Partnerships and Groups (Accounts and Reports) Regulations 2015 (SI 2015/980) introduced significant changes to UK company law, particularly the small companies’ regime. These include: new criteria for qualifying as a small company changes to the information required in... Read more
The Companies, Partnerships and Groups (Accounts and Reports) Regulations 2015 (SI 2015/980) introduced significant changes to UK company law, particularly the small companies’ regime. These include:
- new criteria for qualifying as a small company
- changes to the information required in small company accounts
- amended accounts formats
- different filing obligations
Other changes have also been introduced which affect a much wider range of companies depending on their individual circumstances.