Articles & features
CHARITY COMMUNITY
Charity Conference 2026 – making sense of new reporting requirements
- Nov 2025
- Kristina Kopic
As the year draws to a close, charity reporting and governance is full of opportunity and change. From a new Charities SORP, new financial thresholds, and the launch of the first global reporting standard for non-profits, to a substantially refreshed Charity Governance Code and new finance resources for trustees, now is a good time to take stock and prepare for what’s ahead.
Six steps to strengthen governance ahead of new Provision 29 requirements
- Oct 2025
- ICAEW Insights
Corporate governance is at a crossroads. Experts warn that frameworks that once looked robust are no longer enough, particularly as revisions to Provision 29 come into force in January 2026.
ID verification is here – everything directors need to know
- Oct 2025
- ICAEW Insights
Companies House ID Verification started on 18 November for new directors and persons with significant control, and members of limited liability partnerships. Here’s a breakdown of what directors should consider.
ID verification is here – everything accounting firms need to know
- Oct 2025
- ICAEW Insights
Companies House ID verification started on 18 November. While some clients will just need a reminder, others might require more support. See key information and support for those considering offering verification services.
Guidance
MEMBERS DEPARTMENT
Acting Office
- Report
- Oct 2025
- PDF (561kb)
Evaluation of Acting Office Full Enterprise Software for accounting firms, as part of the ICAEW Accreditation Scheme.
Exclusive
Technical round-up: April 2025
- Helpsheets and support
- Apr 2025
Fahad Asgar summarises the latest technical developments in corporate reporting, including a major update to the IFRS for SMEs Accounting Standard; the release of the European Commission’s Omnibus proposal; ICAEW’s response to the FRS 101 2024/25 annual review; updated timelines for identity verification changes under Companies House reform; and the FRC’s digital tool to transform access to company data.
CORPORATE REPORTING FACULTY
The Economic Crime and Corporate Transparency Act: accounts and filing aspects
- Helpsheets and support
- Dec 2022
This page looks at the reforms to Companies House, introduced by The Economic Crime and Corporate Transparency Act, that impact the preparation and filing of accounts. It also signposts to information on other measures contained within the Act.
CORPORATE REPORTING FACULTY
Determining the size of a company
- Helpsheets and support
- Sep 2022
When preparing and filing accounts and reports in accordance with the Companies Act 2006 (CA 2006), there are four sizes of company to consider - micro-entity, small, medium-sized and large.
CPD Training courses
Stay on top of the rapidly evolving corporate governance landscape and discover how to be a high-performing board director.
Corporate governance courses All CPD courses 
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.
Exclusive
Accountants' legal service
- eBook
- 01 Sep 2025
- Bloomsbury Professional
- Accountants Legal Service
An easy-to-use, time-saving reference guide for accountants who are faced with an unfamiliar legal problem or query.
Exclusive
The Company Secretary - returns, records and registers
- eBook chapter
- 01 Sep 2025
- Bloomsbury Professional
- Accountants Legal Service
A chapter on the duties and responsibilities of the company secretary. The returns, records and registers which a private company must send to Companies House are also covered.
Exclusive
Registration and re-registration of companies
- eBook chapter
- 01 Sep 2025
- Bloomsbury Professional
- Accountants Legal Service
A chapter outlining the processes and procedures involved in registering and re-registering companies in the UK.
Exclusive
Company law handbook 2025
- eBook
- 23 Aug 2025
- Saleem Sheikh
- Bloomsbury Professional
- Company Law Handbook
Addresses the key features and principles of modern company law from a practitioner's viewpoint.
Exclusive
Directors: types, appointment and removal
- eBook chapter
- 23 Aug 2025
- Saleem Sheikh
- Bloomsbury Professional
- Company Law Handbook
Practical guidance on the types of company director and the legal process of appointing or removing a director.
Exclusive
Company secretaries
- eBook chapter
- 23 Aug 2025
- Saleem Sheikh
- Bloomsbury Professional
- Company Law Handbook
Practical information, guidance and checklists to do with the legal duties, qualifications and responsibilities of the company secretary.
Exclusive
Classification of companies
- eBook chapter
- 23 Aug 2025
- Saleem Sheikh
- Bloomsbury Professional
- Company Law Handbook
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
Directors' duties
- eBook chapter
- 23 Aug 2025
- Saleem Sheikh
- Bloomsbury Professional
- Company Law Handbook
Key information on the legal general duties of company directors under the UK Companies Act 2006.
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eBooks
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Exclusive
Joint ventures and shareholders' agreements
- eBook
- 11 Jan 2022
A guide to the law and practice in this core area of corporate law surrounding joint ventures and shareholders' agreements. Includes a number of template documents, including a shareholders’ agreement, an international joint venture agreement, and a support agreement.
Exclusive
The business vehicle
- eBook chapter
- 23 Mar 2021
This chapter evaluates the most common forms of business entity operating in the UK, with a particular focus on the private company limited by shares. It also considers the incorporation of a company and Companies House requirements, and looks in detail at joint venture/shareholders agreements, by reference to an annotated precedent.
Exclusive
FRS 100 – Application of financial reporting requirements
- eBook chapter
- 01 Feb 2019
Guide from 2019 focusing on each area of the financial statement in detail with illustrative examples. This chapter covers the basis of preparation of financial statements, the status of the SORPs, requirements for transition, and requirements of the Companies Act 2006.
Exclusive
FRS 102 - Small entities
- eBook chapter
- 01 Feb 2019
Guide from 2019 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.
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.
Useful links
Governance + Compliance
- Website
- 11 Aug 2025
The publication of The Chartered Governance Institute providing current news, views and practical advice on the latest developments in governance and compliance.
Chartered Governance Institute UK & Ireland
- Website
- 11 Aug 2025
Resources on corporate governance available for members only, but many are available to non members.
Set up a limited company: step by step
- Website
- 14 May 2024
A guide to setting up a limited company, appointing directors and shareholders or guarantors, and registering for tax.
Good practice guidance for company meetings
- Website
- 21 Jul 2022
FRC guidance for good practice that listed companies should consider adopting in order to enhance effective shareholder participation when planning and conducting annual general meetings (AGMs) and other general meetings.
Retention of records
- Website
- 29 May 2018
Best practice guide from document storage company Iron Mountain.
Companies House guidance
- Website
- 29 May 2018
A collection of guides about registering, filing and disclosing information with Companies House.
Setting up
- Website
- 29 May 2018
Gov.uk hub page for setting up a new business. Includes pages on different legal entities: sole trader; business partnership; private limited company; social enterprise; overseas company; unincorporated associations.
Running a limited company
- Website
- 25 May 2018
Guidance from GOV.UK on directors responsibilities and other company secretarial aspects of running a company.
Disclaimer
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