UK: the Companies Act 2006 (Accounts, Reports and Audit) Regulations 2009

The Companies Act 2006 (Accounts, Reports and Audit) Regulations 2009 were made on 26 June and published on OPSI last week: see here (html) and here (pdf). An explantory memorandum is available here and this explains:

This instrument amends Parts 15 and 16 of the Companies Act 2006 on accounts and audit. Its main purpose is to complete implementation of the EU Company Reporting Directive (Directive 2006/46) by requiring filing at Companies House of, and an auditor’s report on, corporate governance statements of publicly traded companies where the corporate governance statements are not included in the directors’ report. The instrument also makes some technical amendments to other accounting provisions in Part 15 and regulations made under that Part".