These Regulations make changes to the reporting requirements found in Part 15 of the Companies Act 2006 and the Large and Medium-Sized Companies and Groups (Accounts and Reports) Regulations 2008 (“the 2008 Regulations”). These Regulations also amend the Community Interest Company Regulations 2005 (“the CIC Regulations”). These Regulations extend to the whole of the United Kingdom, reflecting the extent of the Companies Act 2006 and Part 2 of the Companies (Audit, Investigations and Community Enterprise) Act 2004.