This seems like a silly question, but i'm not sure of the answer ....
The Directors (of a Ltd Co) sign the accounts and then they are filed at Cos Hse,
The members adopt the accounts at the AGM.
What happens if the AGM is after the filing date, can the signed accounts be filled prior to being put to the members?
robert smith
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Yes
The board of directors approve a company's annual accounts under both s.233 CA 1985 and s.414 CA 2006 which replaces it from 6 April 2008.
There has never been any statutory requirement for the members to approve, adopt or accept the annual accounts. The requirement in s.241 CA 1985 for the directors to "lay before the company in general meeting copies of the annual accounts, the directors' report, ..." was repealed by CA 2006 with effect from 1st October 2007, as was the requirement to hold AGMs.