2008
April 6th
- Private companies to have 9 months to file (previously 10 months).
- Public companies to have 6 months to file (previously 7 months).
- The balance sheet and directors report must refer to the new 2006 Act statements.
- If a company qualifies it can still file abbreviated accounts.
- LLP’s now have 9 months to file (previously 10 months).
- The annual accounts must be approved by the board and then signed by a director on behalf of the board.
- The Directors’ Report is to be signed by a director or the company secretary.
- The Auditors’ Report must state the name of the auditor/accountant signing.