An outline of the requirements for the preparation and filing of group accounts (also known as consolidated accounts) under the Companies Act 2006 for financial years beginning on or after 1 January 2019, differentiating between those prepared pre- and post-Brexit where appropriate, including transitional arrangements. This note covers the companies to be included in the consolidation for the purposes of Part 15 of the Companies Act 2006, a parent company's obligation to prepare group accounts, the exemptions available and the format and content of group accounts.