Latest on company law
Our latest features, podcasts and articles on company law.
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UK SRS: A new chapter for UK sustainability reporting
- Article
- 08 Apr 2026
With the government’s release of the first two UK Sustainability Reporting Standards, organisations can now choose to voluntarily adopt a dedicated UK sustainability reporting framework. Kate Beeston, Technical Manager within the ICAEW’s Corporate Reporting Faculty, examines the new standards and considers what they could mean for companies across the UK.
Exclusive
Accounts filing changes hit pause
- Article
- 11 Mar 2026
Companies House has confirmed that changes to filing requirements will not be taking effect from 1 April 2027 and that companies will receive at least 21 months’ notice to prepare. Sally Baker, ICAEW’s Head of Corporate Reporting Strategy, brings you up to speed with implementation of the Economic Crime and Corporate Transparency Act 2023.
2026: What’s next for regulatory reform?
- Article
- 24 Feb 2026
Although the government chose to scrap the Audit Reform Bill, there is still change on the agenda, explains Sophie Wales, Director of Regulatory Policy at ICAEW.
Introducing the Modernisation of Corporate Reporting
- Article
- 19 Feb 2026
With the UK government announcing its focus on streamlining and modernising corporate reporting, Sally Baker, ICAEW’s Head of Corporate Reporting Strategy, sets out its plans, clarifying what happened to the non-financial reporting review and explaining how ICAEW members’ views will influence changes.
Challenges of Companies House ID verification for accountancy firms
- Article
- 12 Feb 2026
Aaron Patrick, Head of Accounting at Boffix, shares his concerns about the implementation of new ID verification processes for limited companies with ICAEW.
Companies House: presenter requirements delayed until November
- Article
- 26 Jan 2026
Companies House has postponed the deadline for presenters ID and registration measures from Spring until November 2026.
2026: Companies House and start of AML supervision changes
- Article
- 01 Jan 2026
AML supervision will shift to the FCA in 2026, and Companies House changes will continue, explains ICAEW's Economic Crime Manager Mike Miller.
Significant hikes to Companies House fees in 2026
- Article
- 26 Nov 2025
Filing fees will increase from 1 February, with some increasing by 50% or more.
Helpsheets
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TECHNICAL ADVISORY SERVICES
Balance sheet statements for small companies and LLPs
- Helpsheets and support
- Mar 2021
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.
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TECHNICAL ADVISORY SERVICES
Calculating employee numbers
- Helpsheets and support
- Aug 2024
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.
TECHNICAL ADVISORY SERVICES
Charities legal and regulatory framework
- Helpsheets and support
- Feb 2020
Technical helpsheet issued to help ICAEW members to understand key aspects of the legal and regulatory framework for charities registered in England and Wales, Scotland or Northern Ireland.
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TECHNICAL ADVISORY SERVICES
Community Interest Companies (CICs)
- Helpsheets and support
- Nov 2019
Technical helpsheet issued to help ICAEW members understand key aspects of the legal, regulatory and reporting frameworks for Community Interest Companies (CICs).
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TECHNICAL ADVISORY SERVICES
Company size and audit exemption - complex examples
- Helpsheets and support
- Apr 2025
This helpsheet provides guidance on determining if companies or groups qualify as small and if audit exemptions apply in complex scenarios. It includes examples and highlights changes in thresholds effective from April 2025.
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TECHNICAL ADVISORY SERVICES
Defective accounts and reports
- Helpsheets and support
- Nov 2021
Technical helpsheet to help ICAEW members navigate the requirements for dealing with defective accounts and reports for private companies.
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TECHNICAL ADVISORY SERVICES
Disclosure of related undertakings, parent entities and ultimate controlling parties
- Helpsheets and support
- Jun 2022
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.
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TECHNICAL ADVISORY SERVICES
Exemptions from consolidating and when a subsidiary can be excluded from consolidation under FRS 102
- Helpsheets and support
- Jan 2025
This technical helpsheet and flowchart explains when a subsidiary can be excluded from consolidation under FRS 102. Key points include exemptions from consolidation, Brexit-related changes, and accounting for excluded subsidiaries due to immateriality, severe restrictions, or resale intentions.
Bloomsbury Accounting and Tax Service
Eligible firms have free access to Bloomsbury Professional's comprehensive online library, comprising around 80 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.
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Accountants' legal service
- eBook
- 2025
An easy-to-use, time-saving reference guide for accountants who are faced with an unfamiliar legal problem or query.
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Auditors’ duties and liabilities
- eBook chapter
- 2025
- Saleem Sheikh
Practical information and guidance on the legal duties and liabilities of auditors. Includes references to relevant legislation, as well as landmark cases such as Caparo Industries plc v Dickman.
Exclusive
Checklist to benchmark corporate governance practice in the context of the UK Corporate Governance Code
- eBook chapter
- 2025
- Andrew Chambers
A checklist for board evaluators, company chairs and company secretaries seeking to benchmark their corporate governance practice in light of the standards set out in the UK Corporate Governance Code.
Exclusive
Classification of companies
- eBook chapter
- 2025
- Saleem Sheikh
A chapter examining the types of companies that can be established in the UK, as well as the unincorporated legal forms under which business may be conducted. Includes a checklist for the registration of an unlimited company.
Exclusive
Companies legislation
- eBook
- 2025
The full text of the UK Companies Act 2006 and related legislation, including Limited Liability Partnerships Act 2000.
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Company law handbook 2025
- eBook
- 2025
- Saleem Sheikh
Addresses the key features and principles of modern company law from a practitioner's viewpoint.
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Company secretaries
- eBook chapter
- 2025
- Saleem Sheikh
Practical information, guidance and checklists to do with the legal duties, qualifications and responsibilities of the company secretary.
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Corporate governance handbook (9th edition)
- eBook
- 2025
- Andrew Chambers
Practical guide on working within the legal, ethical and practical parameters of corporate governance. This ninth edition has been updated to reflect the new versions of Corporate Governance Codes and Guidelines, developments in board oversight of Cyber Governance, and the crucial contemporary role of internal audit.
Terms of use
You are permitted to access, download, copy, or print out content from eBooks for your own research or study only, subject to the Acceptable usage terms.
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.
Exclusive
Acquisitions and disposals by listed companies
- eBook
- 2013
- Will Pearce, Dan Hirschovits, Nick Gilling
- ICSA Publishing
Summarises the legal and regulatory issues a listed company needs to consider when contemplating a significant corporate transaction.
Exclusive
Advantages and disadvantages of LLPs compared with limited companies
- eBook chapter
- 2022
- Susan Singleton
- Bloomsbury Professional
- Joint Ventures and Shareholders Agreements
A section discussing the relative merits of LLPs and limited companies. The points raised may be of interest to those considering incorporating a business entity.
Exclusive
Boardroom disputes
- eBook
- 2013
- Rowena Herdman-Smith, Kevin McCarthy, Saul Sender
- ICSA Publishing
Designed to assist company boards with the issues and legal considerations involved in boardroom disputes.
Exclusive
Business law
- eBook
- 2016
- Ewan McIntyre
- Pearson
A guide to the legal principles that apply to business, aimed at non-law students. Includes extensive references to cases and legislation, such as the Companies Act 2006, the Sale of Goods Act 1979, and the Consumer Rights Act 2015.
Exclusive
Choice of legal status
- eBook chapter
- 2016
- Ewan MacIntyre
- Pearson
- Business Law
This section outlines the relative advantages and disadvantages of trading as a company, partnership or limited liability partnership.
Exclusive
Companies limited by guarantee
- eBook
- 2013
- Susan Wallace
- ICSA Publishing
A guide to the incorporation and structure of a company limited by guarantee (CLG), as well as its managerial functions.
Exclusive
Company filings
- eBook
- 2013
- Jennifer Adams
- ICSA Publishing
Practical guide to company filing in the UK, covering when and how to file company information.
Exclusive
Company incorporation
- eBook chapter
- 2016
- Douglas Armour
- ICSA Publishing
- Company Secretarys Handbook
This chapter examines company types and the differences between them, and outlines the processes for incorporating and re-registering companies.
Terms of use
You are permitted to access, download, copy, or print out content from eBooks for your own research or study only, subject to the terms of use set by our suppliers and any restrictions imposed by individual publishers. Please see individual supplier pages for full terms of use.
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 company law. A selection of recent works on this topic is set out below.
Authorised corporate service providers
- Library book
- 2026
- K. Eckstein
- LexisNexis
A brief digest providing an overview of the new authorised corporate service provider regime, including who it applies to, how to register, identity verification and AML considerations, documentation and contractual issues, and the key risks.
Tolley's company law handbook, 2025
- Library book
- 2025
- J. Dean, et al.
- LexisNexis
A practical annual guide to legislation and case law relating to companies. Organised in an A-Z format, it is intended to serve as a first point of reference for accountants, solicitors, company secretaries and others involved in company law.
Tolley's company secretary's handbook, 2025-26
- Library book
- 2025
- P. Rutherford
- LexisNexis
An annual guide to all the basic duties of the company secretary. Serves as a working manual to the legal and procedural aspects of company administration, covering issues such as statutory accounts, company membership, corporate governance, employment law, health and safety, pensions, insurance and taxation.
Butterworths company law handbook, 39th ed.
- Library book
- 2025
- B. Hannigan (ed.)
- LexisNexis
A company law reference work for corporate lawyers, accountants, company secretaries, tax advisers, regulators and students. It brings together statutes, statutory instruments and retained European legislation. Legislation is reproduced as currently in force, complete with all amendments, repeals and revocations.
Shareholders' agreements, 9th ed.
- Library book
- 2025
- S. Fitzgerald, G. Caulfield
- Sweet & Maxwell
An in-depth guide to the key components of shareholders' agreements and articles of association. Includes model articles for private companies limited by shares, and model articles for public companies.
The sale of shares and businesses: law, practice and agreements, 7th ed.
- Library book
- 2024
- C. Graham
- Sweet & Maxwell
A comprehensive guide to selling and buying businesses in England and Wales. Contains a full set of precedents, including a range of model asset and share purchase agreements.
Shareholders' rights, 10th ed.
- Library book
- 2024
- R. Hollington
- Sweet & Maxwell
A comprehensive guide to the statutory remedies safeguarding minority shareholders. This latest edition covers recent case law developments and significant statutory regulatory changes.
Mayson, French and Ryan on company law, 38th ed.
- Library book
- 2023
- D. French
- Oxford University Press
A guide to all aspects of current UK company law. Includes extensive coverage of important legislation, and quotations from significant cases.
Further titles
- View more books in our collection on company law
- View a list of articles in our collection on company law
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
UK regulation for company accounts
ICAEW resources on company sizes, filing requirements, the content of the strategic report and directors’ report, and climate-related reporting. Requirements relating to company accounts are set out in Part 15 of the Companies Act 2006.
ICAEW's guide to directors' duties and responsibilities
An overview of directors' duties and responsibilities, including on internal governance, transactions between a company and its directors or shareholders, and corporate administration.
Roles, duties and responsibilities of Board members
- Hub page
- ICAEW
Find out more about the duties and responsibilities of the chair of the board, company director, non-executive director and company secretary.
Incorporation
- Hub page
- ICAEW
The incorporation of companies is not always straightforward. On this page you can find articles, books and online resources offering guidance and background information.
Guidance from the Business Law department
Access expert guidance on company law developments, tailored for those working in accountancy and finance.
Read more 
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