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.
Articles and features
Although the new filing regime for small companies came into effect in 2016 it continues to be an area that generates questions.
Sarah Dunn throws some light on a topic that has caused much uncertainty in recent months
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 considers simplifications available to small entities and the criteria to be met. Published 28 February 2019.
This report provides practical recommendations to improve the provision of information in board packs within financial services.
Directors have specific responsibilities in relation to operation of the company, including preparing annual reports and accounts.
This helpsheet has been issued by ICAEW’s Technical Advisory Service to help members understand when a company or a group is ineligible for the small companies regime. The helpsheet identifies the legislative requirements of the Companies Act 2006, highlights key definitions and offers practical examples to help understand the interpretation of the requirements.
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 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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