The Companies Act 1993 and the Financial Markets Conduct Act 2013 (FMC Act) require the following companies to register financial statements:
- All overseas companies, and other companies with significant overseas ownership, that are 'large' (within the meaning of that term under the Financial Reporting Act 2013 (FRA 2013); and
- All companies that are deemed to be 'FMC reporting entities' 1.
Note 1 | Under section 55 of the FRA 2013 some issuers continue to have filing obligations under the Financial Reporting Act 1993 (FRA 1993) despite the repeal of that Act.
Which companies need to file?
Use our financial reporting calculator below, as a simple test to determine if your company has an ongoing or future filing obligation under either the Companies Act 1993 or the FMC Act. This quick test is a guide only. If you are unable to work out which section applies to your specific case, please consult your professional adviser.
Note | The first reporting period that the Companies Act 1993 and FMC Act apply to is any period beginning on or after 1 April 2014 and ending on or after 31 March 2015. Previous filing obligations (under the FRA 1993) will still apply for any reporting periods beginning before 1 April 2014.
The financial reporting calculator is for guidance only. We recommend you seek professional advice as appropriate. The Companies Office is not responsible for the content of other websites linked to, or referenced in this calculator.