‹ PART 14 ACCOUNTS AND REPORTS General › CHAPTER 1 INTRODUCTION General 367. Scheme of this Part 368. Companies subject to the small companies regime 369. Companies qualifying as small: general 370. Companies qualifying as small: parent companies 371. Companies excluded from the small companies regime 372. Public interest entities and financial institutions 373. Companies qualifying as micro-entities 374. Companies excluded from being treated as micro-entities ‹ PART 14 ACCOUNTS AND REPORTS General ›