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Companies Act 2006

The Companies Act 2006 was fully implemented on 1 October 2009. On this page you can find current and historical information on the legislation.

The Act

  • Companies Act 2006

    Full text of the Act available in the original version as enacted and the latest available revised version.

Associated documents are also available to download in PDF format:

Consolidated versions of primary legislation are available from legal databases such as Lexis+. ICAEW members and ACA students visiting Chartered Accountants’ Hall can access Lexis+ in the Business Centre. If you are not planning a visit, the library enquiry team can supply extracts from consolidated legislation by email on request.

Implementation

The implementation of the Companies Act 2006 was completed on 1 October 2009.

During the implementation period, the Department for Business, Enterprise and Regulatory Reform (BERR) published a series of guides and checklists designed to help businesses make the transition, including:

Further historical information on the implementation of the Act (and related guidance) is available via GOV.UK and The National Archives.

Secondary legislation

Since being enacted, the Companies Act 2006 has been amended or otherwise affected by many pieces of secondary legislation, such as the following: 

list of all changes made to the Act by subsequent legislation can be found on Legislation.gov.uk. An archived list of regulations and commencement orders relating to the Act made up to September 2011 is available via The National Archives.

Some pieces of secondary legislation are available via Legislation.gov.uk in their original form only. Consolidated versions of secondary legislation are available from legal databases such as Lexis+. ICAEW members and ACA students visiting Chartered Accountants’ Hall can access Lexis+ in the Business Centre. If you are not planning a visit, the library enquiry team can supply extracts from consolidated legislation by email on request.

Case law

Aspects of the Act have been subject to interpretation in a number of legal cases, such as:

The Library maintains a dedicated guide to researching case law, which may help if you are seeking to identify cases on particular aspects of the Act.

Bloomsbury Accounting and Tax Service

Eligible firms have free access to Bloomsbury Professional's comprehensive online library, comprising more than 60 titles from some of the country's leading tax and accounting subject matter experts. Find out who is eligible and how you can access the Accounting and Tax Service.

eBooks

The Library & Information Service provides a collection of eBooks as a benefit of membership. Please log in to access these titles. If you are unable to access an eBook, please see our Help and support or contact library@icaew.com.

Further titles

In addition to the above titles, we offer instant, full text access to a collection of eBooks published by the Chartered Governance Institute (formerly ICSA), many of which cover aspects of the Companies Act 2006.

Online articles

The Library provides access to a range of leading business, finance and management journals. These journals are visible and available only to logged-in ICAEW members, ACA students and other entitled users. To view the full range of content available to you, please log in.

Articles and books in the ICAEW Library collection

The collection of the ICAEW Library & Information Service includes a range of articles, books and reports covering aspects of the Companies Act 2006. A selection of general works on this topic is set out below.

To find out how you can borrow books from the Library please see our guide to borrowing books.

You can obtain copies of articles or extracts of books and reports through our document supply service.

Useful links

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The ICAEW Library can give you the right information from trustworthy, professional sources that aren't freely available online. Contact us for expert help with your enquiries and research.

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