These Regulations (made under the Companies Act 2006) set out the requirements on the detailed format and content of accounts and reports of large and medium-sized companies, and restate the accounting Schedules to the Companies Act 1985 and and the Companies (Northern Ireland) Order 1986 and make a small number of substantive changes to the accounting and reporting requirements.
Rather than restate the detailed accounting and reporting requirements by subject matter in the manner of the existing Schedules, the regulations group together all of the requirements for particular categories of companies. These Regulations cover the requirements for large and medium-sized companies. Specific provision is made in the Regulations for medium-sized companies, banking and insurance companies, quoted companies and group accounts.
