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.
Company secretary articles
Articles and feature from the ICAEW on the role and responsibilities of the company secretary
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Information overload – practical tips
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.
Filing small company accounts: The options
Sarah Dunn throws some light on a topic that has caused much uncertainty in recent months
Large companies’ duty to report on payment practice and performance
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.
Practical points 2016 - Personal tax
Guidance from ICAEW's Tax Faculty for practitioners on the latest developments in practice, policy and legislation related to personal tax.
Nigel Sleigh-Johnson, Head of the Financial Reporting Faculty introduces the filing options for small companies in light of the new small companies regime.
PSC guidance for charities
New requirements for charities under the register of persons with significant control (PSC) are effective from June 2016.
SBEE introduced other significant changes to company law, with the following implementation dates.
Companies House launched their public beta service in June 2015 as part of the government’s commitment to provide free public information.