Certain firms have to send us their annual accounts and reports, in line with section 262(1) of the Companies Act 1985 and section 471 of the Companies Act 2006, as laid out in the supervision processes (SUP Chapter 16.7A) of the Handbook.
We need to see your report and accounts as well as the report and accounts of any mixed activity holding companies. You can access and submit the form online (FIN-A) via Gabriel, our reporting system for collecting, validating and storing regulatory data.
If you are an adviser, local or traded options market maker (as referred to in IPRU(INV) 3-60(4)R, page 5, of the Handbook), you only have to send us your annual report and accounts if:
- you are a partnership or corporation, and
- the annual report and accounts were audited as a result of a legal requirement not under Financial Services and Markets Act (FSMA)
A service company only needs to send us its annual report and accounts if they were audited as a result of a legal requirement not under FSMA.