An overview of the criteria to be met, the requirements and simplifications available, and some practical considerations to help you choose the right financial reporting regime for your circumstances.
Articles and features
In recent years the length of board packs has increased significantly, especially in financial services, often surpassing a thousand pages. This information overload can hamper board members’ ability to think clearly, and thus their ability to make challenges where appropriate.
Although the new filing regime for small companies came into effect in 2016 it continues to be an area that generates questions.
The payment performance requirements contained in the Small Business Enterprise & Employment Act came into force in April 2017. Large businesses will be required to report on the first six months’ payment performance on accounting periods commencing after 6 April 2017.
This factsheet provides an overview of the regulatory requirements affecting UK company accounts. The factsheet applies to both UK GAAP and IFRS adopters.
This document answers frequently asked questions about the filing options for micro-entities. Published September 2019.
Frequently asked questions about the filing options available to small companies and any additional statements to be filed at Companies House.
Frequently asked questions about the filing options available to small LLPs and any additional statements to be filed at Companies House.
Directors, members of companies, company secretaries and others may want to consider applying to make their home addresses unavailable on the public record at Companies House, with new regulations making it much easier.
Limited companies, LLPs and other entities subject to the 'persons with significant control' (PSC) regime, requiring them to disclose individuals with significant control over them, face a more rigorous approach to compliance from Companies House, its latest Annual Report makes clear.
Companies will welcome guidance on when the court will refuse someone permission to inspect their register of shareholders on grounds the inspection is not for a ‘proper purpose’.
Companies should review their articles to ensure that the death of a shareholder-director won't leave them without either owners or directors. If it will, they should amend the articles, as the court has confirmed it will exercise its discretion to rectify a company's register of shareholders to resolve the situation only in exceptional circumstances.
Disclaimer: These publications from Atom Content Marketing are for general guidance only, for businesses in the United Kingdom governed by the laws of England. Atom Content Marketing, expert contributors and ICAEW (as distributor) disclaim all liability for any errors or omissions.
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Fully updated guide focusing on each area of the financial statement in detail with illustrative examples. This chapter gives a summary of FRS 102 Section 1A and related Companies Act 2006 requirements, and covers the scope of the small entities and LLPs regime, recognition and measurement requirements, the complete set of financial statements, statement of financial position, income statement (or profit and loss account), notes to the financial statements, statutory exemptions, and filing requirements.
Chapter 14 discusses the role of the company secretary and their contribution to corporate governance.
Chapter 11 looks at the Chairman's role in governance and their role on the board and the chair's interaction with CEO, company secretary, senior independent director (SID) and shareholders.
An authoritative guide to company secretarial practice. Detailed commentary is accompanied by over 80 precedents. The 5th edition of this title is available through our Ebook Central subscription.
Article gives guidance on planning for annual general meetings (AGMs) in 2018
Article looks at the corporate [company] secretary's vital role in corporate governance and board operations. Written from an American perspective but is still relevant to other jurisdictions.
Article looks a the growth in the corporate governance responsibilities facing public companies which has lead to the traditional corporate [company] secretary role evolving into a 'chief governance officer' role.
Article discusses the importance of an investor relations officer and board of directors on businesses during engagement with shareholders along with the growing number of corporate secretaries with credibility and skills that could provide businesses effective shareholder engagement.
Interview with Simon Osborne, Chief Executive of ICSA who outlines the roles and responsibilities of a company secretary and explains why private companies still employ them even though it is no longer a legal requirement.
An outline of the role and responsibilities of the company secretary from the Law Donut
Guidance on all areas of company secretarial. Some guidance is available for ICSA members only but many are available to non members.
Best practice guide from document storage company Iron Mountain. Registration required for free download.
Answers to frequently asked questions from Law Donut with regards to company administration including roles and responsibilities, filing requirements, company books and records and board meetings.
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