UK Companies Act 2006 — Records, True & Fair Accounts & Companies House Filing

UK Companies Act 2006 — Records, True & Fair Accounts & Companies House Filing — 50% of in-scope requirements covered.

5 requirements · 5 in scope (5 designed). The 50% is weighted over the in-scope base.

UK Companies Act 2006: requirement → the KYE™ artefact that enforces it

Demo data

You learn: Which requirements KYE™ enforces at runtime and with which artefact. You can: Walk the requirements.

  1. s386-adequate-records · designed

    Adequate accounting records (s.386) behind an AI-generated entry kept & provenance-pinned

    Rule packs: kye:rule-pack:accounting-governance · Constitution: 13 resilience loop

  2. s393-true-and-fair · designed

    True & fair view (s.393): recognition / measurement basis recorded before the accounts are approved

    Rule packs: kye:rule-pack:accounting-governance · Constitution: 12 purpose permission

  3. s414-director-responsibility · designed

    Director responsibility & board approval (s.414): named-authority decision before approval

    Rule packs: kye:rule-pack:accounting-governance · Constitution: 36 governedui

  4. s441-filing-with-registrar · designed

    Filing of accounts with the Registrar (s.441): irreversible Companies House submission requires §36…

    Rule packs: kye:rule-pack:accounting-governance · Constitution: 36 governedui

  5. s442-filing-deadlines · designed

    Filing deadlines (s.442): submission integrity & due diligence before the Companies House deadline

    Rule packs: kye:rule-pack:accounting-governance · Constitution: 12 purpose permission

How this widget is built
Demonstrates
KYE™ Compliance Mapping Rail™
Components
  • Framework requirement (clause)
  • Coverage status
  • KYE™ enforcement artefact (event, decision-record field, Evidence Pack™ entry)
Flow
Clause → status → the KYE™ artefact that enforces it, enforced requirements first. Architecture diagram
Used on

Source: The Companies Act 2006 governs the preparation, approval, and filing of statutory accounts in the United Kingdom. It requires companies to keep adequate accounting records (s.386), prohibits directors from approving accounts unless they give a true and fair view (s.393), requires the directors' report and accounts to be approved by the board and signed (s.414/s.415/s.418), and requires the accounts to be filed with the Registrar of Companies (Companies House) within statutory deadlines (s.441/s.442). KYE Protocol™ governs whether an AI-generated financial entry / statement / filing may PROCEED to a consequential action — posting a journal, approving the statutory accounts, or filing with Companies House — under a named accountant's / director's authority, with due diligence recorded before the action and replay-provable provenance, and with §36 two-person sign-off on the irreversible Companies House submission. KYE™ does not compute the numbers, prepare the accounts, or judge whether the accounts are correct. · License: The Companies Act 2006 is UK primary legislation published under Crown copyright (Open Government Licence); KYE™ registry cites its sections for mapping purposes.

By category

CategoryReqsEnforcedDesignedAdvisoryDeferredCoverage
Adequate accounting records1010050%
True & fair view1010050%
Director responsibility & approval1010050%
Filing with the Registrar (Companies House)2020050%

Every requirement → the KYE™ artefact that enforces it

IDTitleStatusKYE™ enforcement
companies-act-2006.s386-adequate-recordsAdequate accounting records (s.386) behind an AI-generated entry kept & provenance-pinneddesignedrule_packs: kye:rule-pack:accounting-governance
dictionaries: internal
constitution_refs: constitution/13-RESILIENCE-LOOP.md
companies-act-2006.s393-true-and-fairTrue & fair view (s.393): recognition / measurement basis recorded before the accounts are approveddesignedrule_packs: kye:rule-pack:accounting-governance
dictionaries: internal
constitution_refs: constitution/12-PURPOSE-PERMISSION.md
companies-act-2006.s414-director-responsibilityDirector responsibility & board approval (s.414): named-authority decision before approvaldesignedrule_packs: kye:rule-pack:accounting-governance
constitution_refs: constitution/36-GOVERNEDUI.md
companies-act-2006.s441-filing-with-registrarFiling of accounts with the Registrar (s.441): irreversible Companies House submission requires §36 two-person sign-offdesignedrule_packs: kye:rule-pack:accounting-governance
constitution_refs: constitution/36-GOVERNEDUI.md
companies-act-2006.s442-filing-deadlinesFiling deadlines (s.442): submission integrity & due diligence before the Companies House deadlinedesignedrule_packs: kye:rule-pack:accounting-governance
dictionaries: internal
constitution_refs: constitution/12-PURPOSE-PERMISSION.md

Canonical KYE™ surfaces referenced on this page: KYE Protocol™.