411. Requirements in connection with publication of non-registrable and other accounts

(1) If a company publishes non-registrable accounts, it must publish with them a statement indicating—
(a) that they are not the company's registrable accounts,
(b) whether registrable accounts dealing with any financial year with which the non-registrable accounts purport to deal have been delivered to the Registrar, and
(c) whether an auditor's report has been made on the company's registrable accounts for any such financial year, and if so whether the report—
(i) was qualified or unqualified, or included a reference to any matters to which the auditor drew attention by way of emphasis without qualifying the report, or
(ii) contained a statement under section 469 (2) (accounting records or returns inadequate or accounts), or section 469 (3) (failure to obtain necessary information and explanations).
(2) The company must not publish with non-registrable accounts the auditor's report on the company's registrable accounts.
(3) References in this section to the publication by a company of "non-registrable accounts" are to the publication of—
(a) any balance sheet or profit and loss account relating to, or purporting to deal with, a financial year (or any part thereof) of the company, or
(b) an account in any form purporting to be a balance sheet or profit and loss account for a group headed by the company relating to, or purporting to deal with, a financial year (or any part thereof) of the company,
otherwise than as part of the company's registrable accounts.
(4) In subsection (3)(b) "a group headed by the company" means a group consisting of the company and any other undertaking (regardless of whether it is a subsidiary undertaking of the company) other than a parent undertaking of the company.
(5) If a company contravenes any provision of this section, a contravention of these Regulations is committed by—
(a) the company, and
(b) every officer of the company who is in default.
(6) A person who commits the contravention referred to in subsection (5) shall be liable to a fine of up to level 4.
(7) If a restricted scope company publishes any accounts such as are mentioned in subsection (3), it must comply with Chapter 8.