Updated to 2 April 2025 (Act No. 1 of 2025 and S.I. No. 119 of 2025)

Contents

Commencement

SectionCommencement DateCommencement Information
Ss. 1-77 subject to  s. 14 of the Act  9 June 2017 Companies (Accounting) Act 2017 (Commencement) Order 2017 (S.I. No. 246 of 2017), art. 3, 4 and Companies (Accounting) Act 2017 and (Commencement) (No. 2) Order 2017 (S.I. No. 250 of 2017), art. 2
S. 78(1) insofar as it relates to section 1274(2)(a)(iii) of Companies Act 2014 1 January 2022 Commenced as per s. 78(2)
S. 78(1) except insofar as it relates to section 12749(2)(a)(iii) of Companies Act 2014, subject to s. 14 of the Act 9 June 2017 Companies (Accounting) Act 2017 (Commencement) Order 2017 (S.I. No. 246 of 2017), art. 3, 4 and Companies (Accounting) Act 2017 and (Commencement) (No. 2) Order 2017 (S.I. No. 250 of 2017), art. 2
S. 78(2) subject to  s. 14 of the Act  Companies (Accounting) Act 2017 (Commencement) Order 2017 (S.I. No. 246 of 2017), art. 3, 4 and Companies (Accounting) Act 2017 and (Commencement) (No. 2) Order 2017 (S.I. No. 250 of 2017), art. 2
S. 79 subject to  s. 14 of the Act 
S. 80 9 June 2018 Companies (Accounting) Act 2017 (Commencement) Order 2018 (S.I. No. 34 of 2018), art. 2
Ss. 81-101 subject to s. 14 of the Act  9 June 2017 Companies (Accounting) Act 2017 (Commencement) Order 2017 (S.I. No. 246 of 2017), arts. 3, 4 and Companies (Accounting) Act 2017 (Commencement) (No. 2) Order 2017 (S.I. No. 250 of 2017), art. 2
Schs. 1-6 subject to  s. 14 of the Act 9 June 2017 Companies (Accounting) Act 2017 (Commencement) Order 2017 (S.I. No. 246 of 2017), arts. 3, 4 and Companies (Accounting) Act 2017 (Commencement) (No. 2) Order 2017 (S.I. No. 250 of 2017), art. 2

Amendments and other effects

How Affected Affecting Provision Affecting Provision
Commencement Date
Commencement Source
Not affected

SIs made under the Act

SectionSIs made under the Act
S. 1(2) Companies (Accounting) Act 2017 (Commencement) (No. 2) Order 2017 (S.I. No. 250 of 2017)