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    Guidance Filing accounts Updated 10 April 2017 Contents Introduction Accounting reference dates Accounting Records Accounts for your members Accounts for Companies House Deadlines for filing accounts How to request extra time to file your company’s accounts Penalties for failing to file accounts How to file your accounts at Companies House Micro-entity accounts Small companies Audit exemption for small companies and micro-entities Medium-sized company accounts Dormant company accounts Partnership accounts Community Interest Companies (CICs) Audit exemption

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