Displaying 1-50 of 64 results
CHARITY COMMUNITY
Charity Conference 2026 – making sense of new reporting requirements
- Nov 2025
- Kristina Kopic
- Charity Community Newsletter
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.
CHARITY COMMUNITY
Small charity trustees – are you prepared for the regulatory changes?
- Aug 2025
- Kristina Kopic
- Charity Community Newsletter
If you are a trustee of a small charity, you may feel daunted by all the changes that are coming: the next Charities SORP, the new financial thresholds, the changes at Companies House and many other developments that may affect your charity and its governance processes. Small charity trustees often take a more hands-on role in preparing for regulatory changes, so it’s critical you stay informed. We are here to help you!
PROFESSIONAL STANDARDS DEPARTMENT
ACSPs: meeting the Companies House IDV standard
- Aug 2025
- Professional Standards Department
In our second article on the new Authorised Corporate Service Provider (ACSP) scheme at Companies House, we delve further into identity verification (IDV) and discuss what you need to do if you decide to offer verification services to your clients.
PROFESSIONAL STANDARDS DEPARTMENT
Authorised corporate service providers (ACSP) and ID verification
- Aug 2025
- Professional Standards Department
Companies House has recently made changes which aim to improve transparency, help its register become more accurate and give those searching for company information greater confidence. We explain how the changes will impact your clients and your firm.
Four draft instruments brought in to enforce Companies House reform
- Jul 2025
- ICAEW Insights
The instruments were laid before the UK Parliament to support the implementation of the Economic Crime and Corporate Transparency Act 2023.
HMRC writes to persons with significant control
- Jun 2025
- ICAEW Insights
HMRC is asking individuals identified as having significant control over a company to check if they have declared all of their income and gains for 2023/24.
Asset managers’ support for ethical shareholder resolutions ‘crashes’
- Apr 2025
- ICAEW Insights
ShareAction highlights missed opportunities for companies to boost environmental and social impacts, as study finds four largest firms are particularly reluctant to back proposals.
Influencing policy to support you: March 2025
- Mar 2025
- ICAEW Insights
Ahead of the Spring Statement, ICAEW shared members’ priorities for the Chancellor, continued its efforts to shape industrial strategy, and looked to the future of HMRC.
Changes to size thresholds for off payroll working
- Feb 2025
- ICAEW Insights
In response to a request from ICAEW, HMRC has confirmed that changes to the company size thresholds in the Companies Act 2006 from April 2025 will also apply for the purposes of the off payroll working rules.
Exclusive
CORPORATE REPORTING FACULTY
Companies House reform: navigating identity verification changes
- Jan 2025
- Mike Miller
- By All Accounts
Mike Miller, ICAEW’s Economic Crime Manager, outlines the major changes and intended timeline for implementation of Companies House identity verification for those setting up, running or controlling companies.
Companies House reform: ID verification and its impact on accountants
- Nov 2024
- ICAEW Insights
Mike Miller, ICAEW’s Economic Crime Manager, outlines the major changes and intended timeline of implementation for Companies House identity verification.
Corporate ‘cuckooing’ highlights flaws in Companies House reform
- Oct 2024
- ICAEW Insights
Recent business shutdowns have shown how fraudsters can impersonate directors and brands – but experts say that planned Companies House reforms won’t solve the problem.
PROFESSIONAL STANDARDS DEPARTMENT
Audit eligibility changes: check your firm will meet updated requirements
- Aug 2024
The Audit Regulations have been updated to include an amended definition of ‘voting rights’ and a new definition for ‘majority’. Check your firm will remain eligible for audit registration by 1 April 2025.
PROFESSIONAL STANDARDS DEPARTMENT
Reason for the changes and key definitions
- Aug 2024
- Professional Standards Department
The Companies Act 2006¹ (the Act) sets out the requirements for a firm or individual to be eligible for appointment as a statutory auditor. In addition, the FRC, in its capacity as the competent authority for the regulation of statutory audit in the UK² , is responsible for determining the criteria for when a firm or individual is eligible for appointment as a statutory auditor. Separate eligibility criteria is published by the FRC (the Eligibility Criteria) to meet this responsibility.
Technical round-up: July 2024
- Jul 2024
- ICAEW Insights
This month’s top stories include what members might see in the next Budget in October, HMRC writing to persons with significant control for their tax returns, and a warning on workplace nurseries.
HMRC targets persons with significant control
- Jul 2024
- ICAEW Insights
In its latest one-to-many campaign, HMRC is writing to persons with significant control (PSC) who have not filed a tax return or may not have declared all their income.
Companies House: proposed ID verification explained
- Jul 2024
- ICAEW Insights
Proposed amendments to the Companies Act 2006 introduce stringent identity verification for those setting up, running or controlling companies, in a bid to stamp out money laundering via fake identities.
Companies House reform: the changes so far
- Jun 2024
- ICAEW Insights
The first set of measures to be rolled out by Companies House under the Economic Crime and Corporate Transparency Act 2023 are now in operation.
Tax news in brief 29 May 2024
- May 2024
- ICAEW
Highlights from the broader tax news for the week ending 29 May 2024, including: new advisory fuel rates; an issue affecting non-resident companies filing tax returns; and an update on refunds of voluntary Class 2 NIC.
Exclusive
Companies House reform: first changes introduced
- May 2024
- Fahad Asgar
- By All Accounts
On 4 March 2024, the first set of measures to be rolled out by Companies House under the Economic Crime and Corporate Transparency Act 2023 came into effect. Find out about the changes.
VALUATION COMMUNITY
Monaghan and Gilsenan [2021] EWHC 47 (Ch) – Euro Accessories Limited
- Apr 2024
- Andrew Strickland
- Valuation Community Newsletter
The meaning of fair value in Articles of Association.
Companies House activates new powers to combat fraud
- Mar 2024
- ICAEW Insights
New Companies House regime aims to improve data quality and counter misuse – a timely introduction as banks are on high alert due to a spike in potential fraudulent company filings.
CORPORATE REPORTING FACULTY
Changes to accounts preparation and filing requirements
- Jan 2024
- ICAEW Insights
As well as measures to tackle economic crime, the new Economic Crime and Corporate Transparency Act aims to improve information held on the UK companies register.
Exclusive
CORPORATE REPORTING FACULTY
Changes to accounts preparation and filing requirements
- Jan 2024
- Sally Baker
- By All Accounts
As well as measures to tackle economic crime, the Economic Crime and Corporate Transparency Act aims to support economic growth by improving information held on the UK companies register. Sally Baker explains the changes the Act will bring in the coming years.
Exclusive
FARMING AND RURAL BUSINESS COMMUNITY
Overseas Entities - annual update
- Oct 2023
- Keith Phillips
- Farming and Rural Business Community News
In 2022, the government introduced a requirement for overseas entities who own land in the UK to register with Companies House. The original deadline was 31 January 2023. The requirements do though also come with an annual review requirement members should not forget.
CORPORATE REPORTING FACULTY
Need to know: Economic Crime Bill and Companies House reform
- Sep 2023
- ICAEW Insights
As the Economic Crime and Transparency Bill enters the final stages in the parliamentary process, ICAEW Insights recaps how the flagship legislation to tackle money laundering and reform Companies House will impact accountants and businesses.
Companies House reforms: proposed changes and implementation progress
- Jul 2023
- ICAEW Insights
As the Economic Crime and Corporate Transparency Bill makes its way through Parliament, ICAEW Economic Crime Manager Mike Miller examines the proposed changes to Companies House and the progress of their implementation.
Exclusive
CORPORATE REPORTING FACULTY
Companies House reform
- Jan 2023
- Andrew Fielder, Chair of BIPA
Why credit reference agencies welcome the proposed changes to the filing requirements for small and micro-entities.
Exclusive
CORPORATE REPORTING FACULTY
Companies House reform: the current state of play
- Jan 2023
- Sally Baker, Head of Corporate Reporting Policy, ICAEW
An update on transformation of the UK company register.
Companies House reforms on the horizon
- Oct 2022
- ICAEW Insights
Part two of the Economic Crime Bill, setting out extensive provisions to reform Companies House, has been introduced to Parliament. This article focuses on the measures intended to improve financial information on the register.
PROFESSIONAL STANDARDS DEPARTMENT
Auditor resignations: your responsibilities
- Oct 2022
- ICAEW
The number of UK companies seeking new auditors has risen sharply in the last couple of years. This has shined a spotlight on the resigning auditors’ responsibilities to issue cessation statements under section 519 of the Companies Act 2006. ICAEW’s Quality Assurance Department would like to remind audit firms of their responsibilities in this area. This follows an increase in issues with cessation statements that are being filed at Companies House.
What the Register of Overseas Entities means for accountants
- Aug 2022
- ICAEW Insights
Part of the recently introduced Companies House reforms, the new Register is integral to the UK government’s response to the Russian invasion of Ukraine.
The impact of Companies House Reform on the insolvency profession
- Jul 2022
- ICAEW Insights
Reform of Companies House through the Economic Crime and Corporate Transparency Bill is critical to the insolvency and restructuring profession’s efforts in the fight against fraud.
CORPORATE REPORTING FACULTY
Companies House reform: key changes and affected areas
- Mar 2022
- ICAEW Insights
The government’s final response to previous consultations on Corporate Transparency and Register Reform sets out 58 changes across nine areas.
Ukraine crisis: how firms need to react
- Mar 2022
- ICAEW Insights
BDO’s Angela Foyle discusses the challenges that Russian sanctions pose for firms, the impacts of the Economic Crime Act, and forthcoming Companies House reform.
Companies House reform white paper published
- Mar 2022
- ICAEW Insights
A legal overhaul of the register will bolster Companies House’s powers so it can better tackle crime and fraud and provide a stronger foundation for boosting enterprise, the government says.
Annual accounts filing: Companies House pushes for digital delivery
- Sep 2021
- ICAEW Insights
With the peak filing month of September drawing to a close, Companies House says more streamlined ways to file digitally have helped boost the proportion of annual accounts filed electronically.
Companies House powers boost welcomed by ICAEW
- Apr 2021
- ICAEW Insights
Proposed reforms of Companies House focusing on increasing the powers of the registrar and a ban of corporate directors have been broadly welcomed by ICAEW in its responses to recent public consultations.
An enhanced role for Companies House in law enforcement
- Mar 2021
- ICAEW Insights
UK Companies House reform will result in challenging the information that is delivered to it which will, in turn, enhance its role in relation to law enforcement.
Companies House reform: quality and value
- Mar 2021
- ICAEW Insights
The outcome of three consultations and the ensuing reform offers an opportunity for Companies House to operate in a different way, its CEO Louise Smyth tells ICAEW Insights.
CORPORATE REPORTING FACULTY
Companies House filing reforms should not burden business
- Feb 2021
- ICAEW Insights
12 February 2021: ICAEW members across practice and business look set to be affected by reforms to the filing regime operated by Companies House
CORPORATE REPORTING FACULTY
Companies House reforms could cut filing deadlines
- Jan 2021
- ICAEW Insights
25 January 2021: The proposed reform of Companies House powers is inching forward, which could see the introduction of mandatory digital filing, a reduction in the number of filing options available to the smallest companies and filing deadlines shortened to as little as three months.
Spending Review 2020: news in brief
- Nov 2020
26 November: Smaller Announcements from the UK government’s spending review including, confirmation of a freeze in the business rates multiplier, funds for Companies House reform, a pledge that the UK Shared Prosperity Fund will match EU receipts and more apprenticeship funding for SMEs.
Companies House reforms: new rules to combat crime
- Oct 2020
- ICAEW
13 october 2020: The UK has announced changes to identity checks for individuals which aim to fill gaps in the UK company registration system.
Treasury clarifies PSC register discrepancies reporting
- Aug 2020
- ICAEW Insights
19 August 2020: The Treasury has recently clarified several grey areas relating to the obligation to report discrepancies in the People with Significant Control register.
Exclusive
VALUATION COMMUNITY
Section 994 and the Quasi-Partnership Concept tested
- Jul 2020
- Valuations Community
Mr Pinfold brought a claim under section 994, Companies Act 2006, that the affairs of Foundry Miniatures Limited were being conducted in way which was prejudicial to his interests as a shareholder.
Exclusive
CORPORATE GOVERNANCE
SME directors: making the most of virtual board meetings
- May 2020
- Clive Bawden
28 May 2020: with boards of SMEs and charities facing the prospect of meeting virtually for months, perhaps years, Clive Bawden offers practical tips for members to make virtual board meetings a success.
Displaying 1-50 of 64 results