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.
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
| Category | Reqs | Enforced | Designed | Advisory | Deferred | Coverage |
|---|---|---|---|---|---|---|
| Adequate accounting records | 1 | 0 | 1 | 0 | 0 | 50% |
| True & fair view | 1 | 0 | 1 | 0 | 0 | 50% |
| Director responsibility & approval | 1 | 0 | 1 | 0 | 0 | 50% |
| Filing with the Registrar (Companies House) | 2 | 0 | 2 | 0 | 0 | 50% |
Every requirement → the KYE™ artefact that enforces it
| ID | Title | Status | KYE™ enforcement |
|---|---|---|---|
companies-act-2006.s386-adequate-records | Adequate accounting records (s.386) behind an AI-generated entry kept & provenance-pinned | designed | rule_packs: kye:rule-pack:accounting-governancedictionaries: internalconstitution_refs: constitution/13-RESILIENCE-LOOP.md |
companies-act-2006.s393-true-and-fair | True & fair view (s.393): recognition / measurement basis recorded before the accounts are approved | designed | rule_packs: kye:rule-pack:accounting-governancedictionaries: internalconstitution_refs: constitution/12-PURPOSE-PERMISSION.md |
companies-act-2006.s414-director-responsibility | Director responsibility & board approval (s.414): named-authority decision before approval | designed | rule_packs: kye:rule-pack:accounting-governanceconstitution_refs: constitution/36-GOVERNEDUI.md |
companies-act-2006.s441-filing-with-registrar | Filing of accounts with the Registrar (s.441): irreversible Companies House submission requires §36 two-person sign-off | designed | rule_packs: kye:rule-pack:accounting-governanceconstitution_refs: constitution/36-GOVERNEDUI.md |
companies-act-2006.s442-filing-deadlines | Filing deadlines (s.442): submission integrity & due diligence before the Companies House deadline | designed | rule_packs: kye:rule-pack:accounting-governancedictionaries: internalconstitution_refs: constitution/12-PURPOSE-PERMISSION.md |
Canonical KYE™ surfaces referenced on this page: KYE Protocol™.