Companies Act 2014 section 341

Financial statements and reports to be laid before company in general meeting

Section 341 requires directors to present the statutory financial statements, directors' report and auditors' report to members at the annual general meeting within nine months of the financial year end.

• Directors must lay the statutory financial statements, directors' report (including any group directors' report) and statutory auditors' report before the company in general meeting for each financial year.
• These documents must be presented no later than nine months after the financial year end date.
• Micro companies that have availed of the exemption from preparing a directors' report are not required to lay a directors' report before the meeting.
• Where a company has dispensed with holding an annual general meeting, the documents must instead be provided to all eligible members within the nine-month deadline for the purpose of signing a written resolution.