Companies House has delayed key filing restrictions to November 2027 and accounts reforms to April 2028. Accountants need to begin planning client compliance changes now.
Companies House has updated its outline transition plan for reforms under the Economic Crime and Corporate Transparency Act 2026, confirming that new restrictions on filing documents at Companies House will not come into effect before November 2027. This represents a significant reprieve for practising accountants managing client compliance calendars.
What is changing and when?
Under the new restrictions, companies 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). The delayed timeline gives practitioners nearly 15 months from now to advise clients and update their filing workflows.
Companies House has stated it will give at least six months' notice before the new requirements come into effect, providing a clear procedural safeguard.
Separately, reforms to how companies file their accounts will come into effect in April 2028. This two-stage implementation approach reflects the scale of change required across the accountancy profession and the software vendors on which we all depend.
The rationale behind the delays
These new restrictions are designed to minimise fraudulent filings, combat economic crime and enhance the quality of the public register. The earlier timeline (which had suggested implementation in spring 2026) proved impractical given the need for ACSP accreditation schemes to mature and for businesses to understand their obligations. Delaying to November 2027 reflects the realities of systemic change at scale.
What practitioners should do now
For accountancy firms, the updated timeline offers breathing room, but not complacency. You should begin auditing which clients currently file at Companies House without using an ACSP or verified director account, as these will require a change of process by November 2027. If your firm currently handles filing as part of a secretary service, you may need to consider ACSP accreditation if that is your preferred route—or advise clients to adopt verified officer filing. ACSPs will face increased demand; getting on a credible provider's books early is prudent.
Second, the April 2028 accounts filing changes will require investment in compatible software. Many firms have already moved away from the legacy CATO portal (which closed on 31 March 2026); those still using older iXBRL filing tools should start planning for the updated specification now.
Wider context
This announcement comes amid a broader programme to strengthen the Companies House register following years of concern over shell company registrations and identity fraud. While the delays will ease implementation pressure, they also signal that economic crime prevention remains a Government priority. Accountants who position themselves as trusted guides through these reforms—especially on ACSP selection and verification procedures—will find competitive advantage with clients anxious about compliance.
The full outline transition plan is available on the Companies House website and should be reviewed by compliance teams managing client deadlines.