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AIM Regulation supports Government coronavirus initiative on the delayed filing of company accounts

26 Mar 2020

Following on from the Government initiative whereby businesses are able to apply for a three month extension for filing their accounts, AIM Regulation has today announced temporary measures whereby an AIM company will be able to apply to AIM Regulation for a three month extension to the reporting deadline for the publication of its annual audited accounts pursuant to AIM Rule 19. This extension will be available for AIM companies with financial year ends between 30 September 2019 to 30 June 2020. Both measures are to allow businesses to prioritise managing the impact of the COVID-19 crisis.

Currently under the AIM Rules, an AIM company has six months after the end of its financial year to publish its annual audited accounts.  This reporting requirement is consistent with the legal filing deadline for UK incorporated public companies under the Companies Act 2006.

Applications for late filings of accounts

Under the Government measures, while companies will still have to apply for the 3 month extension to be granted, those citing issues around COVID-19 will be automatically and immediately granted an extension. Applications can be made through a fast-tracked online system which is expected to take just 15 minutes to complete.

Applications for extension of the AIM timetable

The request for extension must be made to AIM Regulation by the AIM company’s nominated adviser, prior to the AIM company’s current AIM Rules reporting deadline.

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