410. Requirements in connection with publication of registrable accounts

(1) If a company publishes any of its registrable accounts, they must be accompanied by the auditor's report on those accounts (unless the company is exempt from audit and the directors have taken advantage of that exemption).
(2) A company that prepares registrable group accounts for a financial year must not publish its registrable individual accounts for that year without also publishing with them its registrable group accounts.
(3) A company's "registrable accounts" are its accounts for a financial year as required to be delivered to the Registrar under section 415 (duty to file accounts and reports with the Registrar).
(4) 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.
(5) A person who commits the contravention referred to in subsection (4) shall be liable to a fine of up to level 5.