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Company law helpsheets

Helpsheets prepared by ICAEW Technical Advisory Service to assist you in your day-to-day work. We offer practical advice, respond to frequently asked questions and highlight the issues you may need to consider.

Browse more helpsheets and guidance by topic. If you cannot find the answer to your specific question, please contact the Technical Advisory helpline on +44 (0)1908 248 250.

Abbreviated accounts

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Technical helpsheet regarding abbreviated accounts for small and medium companies.

Abridged accounts for small companies

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Technical helpsheet addressing some common questions around the option to prepare abridged accounts for small companies.

Balance sheet statements for small companies and LLPs

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Technical helpsheet to help ICAEW members to understand the balance sheet statements required where small companies and LLPs take advantage of the small companies or LLPs regime in the preparation of their accounts and when taking advantage of audit exemption.

Calculating employee numbers

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Technical helpsheet issued to help ICAEW members to understand how to calculate employee numbers for the purpose of determining the size of a company or group and for disclosure in the accounts.

Companies limited by guarantee

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Technical helpsheet regarding companies limited by guarantee and their governance by Companies Act.

Companies thresholds

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Technical helpsheet regarding accounting exemption thresholds for small, medium and large companies.

Disclosure of related undertakings, parent entities and ultimate controlling parties

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Technical helpsheet to help ICAEW members understand the disclosure requirements for companies with regard to their subsidiaries, associates, joint ventures, parents and controlling parties. This helpsheet explores the requirements for small companies preparing their accounts under FRS 102 Section 1A, as well as medium or large companies preparing their accounts under full FRS 102.

Illegal dividends in a private company

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Technical helpsheet regarding the payment of illegal or unlawful dividends in private companies.

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