• Do they show the correct company name and number?
• Are they made up to the correct accounting reference date?
• If appropriate, is the statement of exemption included?
• Has the directors' report been signed?
• Has the balance sheet been signed?
• Has the auditor's report (where one is required) been signed and the auditor's name shown?
• If the accounting period starts on or after 6/04/08 are the accounts prepared in accordance with the Companies Act 2006?

The name and number should appear on one of the composite documents of the accounts such as the directors report or balance sheet. The name and number may also be shown on any cover sheet delivered with the accounts.