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Legislation
Companies Act 2006

Crossheading Requirements in connection with publication of accounts and reports

  • Section 433 Name of signatory to be stated in published copies of accounts and reports
  • Section 434 Requirements in connection with publication of statutory accounts
  • Section 435 Requirements in connection with publication of non-statutory accounts
  • Section 436 Meaning of “publication” in relation to accounts and reports
  1. Requirements in connection with publication of accounts and reports
  2. Name of signatory to be stated in published copies of accounts and reports

Section 433 | Name of signatory to be stated in published copies of accounts and reports

From legislation.gov.uk

(1)Every copy of a document to which this section applies that is published by or on behalf of the company must state the name of the person who signed it on behalf of the board.

(2)In the case of an unquoted company ..., this section applies to copies of—F1

(a)the company's balance sheet, ...F2

(aa)the strategic report, andF3

(b)the directors' report.

(3)In the case of a quoted company ..., this section applies to copies of—F4

(a)the company's balance sheet,

(b)the directors' remuneration report, ...F5

(ba)the strategic report, andF6

(c)the directors' report.

(4)If a copy is published without the required statement of the signatory's name, an offence is committed by—

(a)the company, and

(b)every officer of the company who is in default.

(5)A person guilty of an offence under this section is liable on summary conviction to a fine not exceeding level 3 on the standard scale.

Notes

  1. F1

    Words in s. 433(2) omitted (11.5.2025 in relation to accounts and reports for a financial year of a company beginning on or after that date) by virtue of The Companies (Directors' Remuneration and Audit) (Amendment) Regulations 2025 (S.I. 2025/439), regs. 1(2), 2(3), 6(5)(a)

  2. F2

    Word in s. 433(2)(a) omitted (with effect in accordance with reg. 1(4) of the amending S.I.) by virtue of The Companies Act 2006 (Strategic Report and Directors' Report) Regulations 2013 (S.I. 2013/1970), reg. 1(2)(3), Sch. para. 6(a)(i)

  3. F3

    S. 433(2)(aa) inserted (with effect in accordance with reg. 1(4) of the amending S.I.) by The Companies Act 2006 (Strategic Report and Directors' Report) Regulations 2013 (S.I. 2013/1970), reg. 1(2)(3), Sch. para. 6(a)(ii)

  4. F4

    Words in s. 433(3) omitted (11.5.2025 in relation to accounts and reports for a financial year of a company beginning on or after that date) by virtue of The Companies (Directors' Remuneration and Audit) (Amendment) Regulations 2025 (S.I. 2025/439), regs. 1(2), 2(3), 6(5)(b)

  5. F5

    Word in s. 433(3)(b) omitted (with effect in accordance with reg. 1(4) of the amending S.I.) by virtue of The Companies Act 2006 (Strategic Report and Directors' Report) Regulations 2013 (S.I. 2013/1970), reg. 1(2)(3), Sch. para. 6(b)(i)

  6. F6

    S. 433(3)(ba) inserted (with effect in accordance with reg. 1(4) of the amending S.I.) by The Companies Act 2006 (Strategic Report and Directors' Report) Regulations 2013 (S.I. 2013/1970), reg. 1(2)(3), Sch. para. 6(b)(ii)

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