There are new rules that the Registrar of Companies will apply for accounts filed on or after 1 October 2009 that are prepared in accordance with CA 2006. .
- The auditors report filed with the registrar will not require a signature. The name of the firm and the senior statutory auditor will be required to be stated, but without a signature.
- The company name and registered number must be included on one of; the directors report, the directors remuneration report; the audit report, or the balance sheet. this may well mean that many accounts will need the company number added, as common practice is to include it only on the cover sheet and contents page.
- The balance sheet will still require the directors signature, although there does not appear to be a requirement for an original signature, so a photocopy may be accepted.
- For documents to be properly delivered they must contain only black ink (so a signature in blue ink would not accepted).
- The concession permitting 14 days to re-file rejected documents will no longer be available, so there will no longer be a period of 14 days from the rejection of, say unsigned accounts in which to amend and return accounts in an acceptable format without incurring a late filing penalty.
Date:23 September 2009
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