In response to a number of questions, we have published a rough guide to the scope of the Companies (Miscellaneous Reporting) Regulations 2018 (2018 Regulations).
This is designed to assist in the initial analysis of which companies are required to enhance their disclosures in accordance with the 2018 Regulations, including the need to produce a section 172(1) statement and, for very large companies, publish a statement of governance arrangements. By way of reminder, the 2018 Regulations apply to financial periods beginning on or after 1 January 2019. Additional guidance can be found in the BEIS Q&A on the 2018 Regulations, which was last updated in November 2018.
Click the link below to view the full guide: