Operating as an EEA company and group with a presence in the UK
Intermediate UK parent companies with an immediate EEA parent may not be exempt from producing group accounts. Find out more in the government and Financial Reporting Council (FRC) guidance for the accounting sector.
UK registered dormant companies with an immediate EEA parent need to file individual annual accounts with Companies House for accounting periods beginning on or after 1 January 2021.
EEA companies with a UK incorporated subsidiary may not be eligible for certain exemptions from preparing and filing accounts.
The exemption from producing non-financial information statements and alteration of accounting reference dates has been removed for financial periods beginning on or after 1 January 2021.
Operating as an EEA company with a UK listing
EEA incorporated groups that issue debt or any other securities, which are admitted to trading on a UK market, can continue to use accounts prepared using EU-adopted international accounting standards (IAS).
Auditing EEA companies that issue securities that are admitted to trading on a UK regulated market
Make sure your EEA auditor is registered as either a:
- statutory auditor in the UK
- third country auditor on the register maintained by the FRC
This applies for all accounting years beginning on or after 1 January 2021.
EEA companies audited by UK auditors and firms that are also registered in EEA countries
UK auditors’ and audit firms’ registrations as EEA auditors and audit firms may not be valid.
Find further information on what you need to do if you are a UK auditor or firm with an EEA registration
Accounting for UK companies in the EEA
Find out what you need to do if you’re a UK company operating in the EEA.