Part 1: Companies House Reform Accounts and reports Section 54: Filing obligations of small companies other than micro-entities
This section replaces section 444 in the Companies Act 2006 and sets out the filing requirements for small companies as the requirements for micro entities have been stripped from section 444 and are now set out at section 443A. The filing requirements for small companies that do not meet the micro-entity threshold in section 384A now require small companies to file annual accounts and a directors’ report.