The accounts of UK incorporated companies are subject to the
accounting provisions of UK company law (Companies Act 2006 and
related regulations) and must be filed with the Registrar of
Companies - see
GIM2010. Other insurance companies,
established outside the UK, will be ‘overseas
companies’ under Part 34 Companies Act 2006 if they are
carrying on business through a UK branch.
The requirement to submit accounts is given by section 1049
of the Act. If the company is required under its Home State rules
to prepare and file audited accounts it must file those accounts at
Companies House. In other cases it must prepare accounts and
directors’ reports, and obtain an auditors’ report,
similar to those required for a UK company. These are accounts of
the whole company and not just of the branch. They are publicly
available documents.
