The Companies (Accounting) Act 2017 was signed into law on 17 May 2017 and most of the provisions will come into force on 9 June 2017. The 2017 Act will amend the Companies Act 2014. This briefing focuses on amendments affecting the obligation on a private unlimited company to disclose its financial statements publicly and on other amendments affecting companies more generally.
For ease of reading only, this briefing assumes that the 2017 Act is fully in effect.
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