REC 3.8 Financial and other information

A UK recognised body must give the FCA:

1. (1)

   a copy of its annual report and accounts; and

2. (2)

   a copy of the consolidated annual report and accounts:

   1. (a)

      of any group in which the UK recognised body is a subsidiary undertaking; or

   2. (b)

      (if the UK recognised body is not a subsidiary undertaking in any group) of any group of which the UK recognised body is a parent undertaking;

no later than the time specified for the purpose of this rule in REC 3.8.2 R.

The time specified for the purpose of REC 3.8.1 R is the latest of:

1. (1)

   four months after the end of the financial year to which the document which is to be given to the FCA relates; or

2. (2)

   the time when the documents described in REC 3.8.1 R (1) or REC 3.8.1 R (2)(b) are sent to the members or shareholders of the UK recognised body; or

3. (3)

   the time when the document described in REC 3.8.1 R (2)(a) are sent to the shareholders in a parent undertaking of the group to which that document relates.

Where an audit committee of a UK recognised body has prepared a report in relation to any period or any matter relating to any relevant function of that UK recognised body, the UK recognised body must immediately give the FCA a copy of that report.

A UK recognised body must give the FCA a copy of:

1. (1)

   its quarterly management accounts; or

2. (2)

   its monthly management accounts;

within one month of the end of the period to which they relate.

A UK recognised body must give the FCA:

1. (1)

   a statement of its anticipated income, expenditure and cashflow for each financial year; and

2. (2)

   an estimated balance sheet showing its position as it is anticipated at the end of each financial year;

before the beginning of that financial year.

Where the accounting reference date of a UK recognised body is changed, that body must immediately give notice of that event to the FCA and inform it of the new accounting reference date.