Accounting appendix thresholds: who can simplify?
Annual accounts appendix, company size and simplification thresholds: how to read your obligations in 2026.
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Accounting appendix thresholds: who can simplify?
Updated March 2026 - The appendix is part of annual accounts, but simplifications may apply depending on company size and legal category.
See also accounting for liberal professions, FEC accounting file and accounting, audit and steering.
Main point
Thresholds should be read as a simplification framework, not as permission to under-explain material information.
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Conclusion
The right appendix level depends on both thresholds and materiality.
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Article written by Samuel HAYOT
Chartered Accountant, registered with the Institute of Chartered Accountants.
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