Section 441 | Duty to file accounts and reports with the registrar

(1)The directors of a company must deliver to the registrar for each financial year the accounts and reports required by—^F1F2F3F4

section 443A (filing obligations of micro-entities),

section 444 (filing obligations of companies subject to small companies regime small companies other than micro-entities),

section 444A (filing obligations of companies entitled to small companies exemption in relation to directors' report),

section 445 (filing obligations of medium-sized companies),

section 446 (filing obligations of unquoted companies), or

section 447 (filing obligations of quoted companies).

(2)This is subject to—^F5

section 448 (unlimited companies exempt from filing obligations), and

section 448A (dormant subsidiaries exempt from filing obligations).