§ 72. Mr. Marksasked the President of the Board of Trade when company balance sheets are available for public inspection at the office of the Registrar of Companies; and what steps are taken to check that they have been deposited.
§ Mr. DellIf accounts are laid at an annual general meeting, they are required to be filed with the Registrar and so be available for public inspection, in general, not later than 10½ months from the end of the financial year of the company, or, if the company has overseas interests, 13½ months. The Registrar systematically reviews throughout the year whether companies have fulfilled their obligations to file accounts and reminds those which have not done so of their obligations.