Chapter 5 – Financial statements, annual return and audit (ss 1264-1277)

Contents

Section 1264 – Definitions (Chapter 5) [CA 2014 s 1264] Section commentary
Section 1265 – Non-application of Part 6 to unlimited companies that are credit institutions or insurance undertakings [CA 2014 s 1265] Section commentary
Section 1266 – Requirement for corporate governance statement and modification of certain provisions of Parts 5 and 6 as they apply to PUCs and PULCs [CA 2014 s 1266] Section commentary
Section 1267 – Modification of definition of “IAS regulation” in the case of PUCs and PULCs [CA 2014 s 1267] Section commentary
Section 1267A – Modification of definition of “ ineligible entities ” in case of PUCs and PULCs [CA 2014 s 1267A] Section commentary
Section 1268 – Application of section 297 to a PULC [CA 2014 s 1268] Section commentary
Section 1269 – Disclosures by unlimited company that is a credit institution [CA 2014 s 1269] Section commentary
Section 1270 – Disclosure of membership changes in PULC's financial statements [CA 2014 s 1270] Section commentary
Section 1271 – Disapplication of sections 325(1)(c) and 329 to a PULC [CA 2014 s 1271] Section commentary
Section 1272 – Application of section 362 to an ULC and obligation on other unlimited companies to have their financial statements audited [CA 2014 s 1272] Section commentary
Section 1273 – Qualification of section 338 in the case of a PULC [CA 2014 s 1273] Section commentary
Section 1274 – No requirement to deliver financial statements, etc., with annual return in the case of certain ULCs [CA 2014 s 1274] Section commentary
Section 1274A – Non application of Part 26 to certain ULCs [CA 2014 s 1274A] Section commentary
Section 1275 – Application of section 392 to a PULC [CA 2014 s 1275] Section commentary
Section 1276 – Application of section 393 to a PULC [CA 2014 s 1276] Section commentary
Section 1277 – Documents to be annexed to annual return of non-designated ULC [CA 2014 s 1277] Section commentary

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