Companies House has confirmed that new ID verification and filing restrictions will come into effect no earlier than November 2027, giving accountancy firms time to prepare for mandatory ACSP registration or client verification processes.
Companies House Delays ID Verification Requirements to November 2027: What This Means for Your Firm
Companies House has updated its outline transition plan for the implementation of company law reforms under the Economic Crime and Corporate Transparency Act, confirming that new restrictions on filing documents at Companies House will now come into effect no earlier than November 2027.
For practising accountants, this represents another postponement of a significant compliance requirement—and a brief window to prepare your practice's systems and processes.
What Changes Are Coming?
Under the new restrictions, a company or other firm will only be able to file documents at Companies House through an ID-verified officer or employee, or by using an authorised corporate service provider (ACSP).
These restrictions are designed to minimise fraudulent filings, combat economic crime and enhance the quality of the public register.
This means that from November 2027, accountants and bookkeepers filing confirmations statements, accounts and other routine documents on behalf of clients will no longer be able to do so under the old arrangement. Instead, your firm must either register as an ACSP, or your clients' directors and officers must complete ID verification themselves.
Why the Delay Matters
Companies House has stated that it will give at least six months' notice before the new requirements come into effect.
The latest postponement—pushed back from earlier timescales—reflects the scale of the undertaking. Setting up robust identity verification systems, establishing ACSP regulatory frameworks, and updating filing workflows are not trivial tasks. The additional time gives the profession, Companies House and businesses breathing room to prepare properly rather than rush into a flawed implementation.
For accountancy firms, the delay also provides opportunity for strategic planning. If your firm handles many client filings, you should begin exploring the route that makes most business sense: pursuing ACSP registration, upskilling clients to handle ID verification themselves, or a hybrid approach.
Broader Accounts Filing Reforms Still on Track
The November 2027 postponement applies specifically to identity verification and filing restrictions.
The updated plan also notes that reforms to the way companies and other entities file their accounts will come into effect in April 2028.
Small companies will be required to file a profit and loss account as part of their annual accounts, and from April 2028, all annual accounts must be filed using commercial software in inline extensible Business Reporting Language (iXBRL) format.
Small companies filing abridged or filleted accounts should note that both small companies and micro-entities will be required to file a fuller set of financial information with Companies House, including a balance sheet and profit and loss account, though both will be able to opt out of having that information published on the public register.
Action Points for Your Practice
First, review your current filing processes and identify which clients you file for and how often. Second, monitor Companies House's forthcoming ACSP framework guidance closely—this will clarify registration requirements, costs and compliance obligations. Third, begin communicating with clients about the changes so they understand what to expect. Finally, if your practice is planning software investments or system upgrades, factor in the iXBRL capability needed from April 2028.
The Economic Crime and Corporate Transparency Act represents the most substantial overhaul of UK company law in over a century. These incremental delays are frustrating, but they give you and your clients a more realistic timetable to adjust. Use the time wisely.