Formal submission of company financial statements and related reporting documents to the relevant filing authority.
Filing of accounts is the formal submission of company financial statements and related reporting documents to the relevant filing authority, such as a registrar or securities regulator.
It matters because preparing statements is only part of the reporting process. In many jurisdictions, companies must also file those statements on time and in the required form.
The filing process may involve:
preparing the required statement set
attaching notes or supporting reports
meeting format and disclosure requirements
submitting by statutory deadlines
accepting public-record or regulator-review consequences
The exact filing package depends on company size, jurisdiction, and whether the entity is publicly traded.
The financial statements are the reporting outputs.
Filing of accounts is the compliance and publication step that delivers those outputs to the required authority.
Financial Statement: The underlying statements being filed.
Annual Report: A broader reporting package that may accompany or overlap with filed annual material.
Directors’ Report: A report that may form part of the filed package in some jurisdictions.