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Company secretary guidance

Guidance and reports from the ICAEW on the role and responsibilities of the company secretary

Displaying 1-40 of 40 results
MEMBERS DEPARTMENT Remindoo
  • Report
  • Oct 2026
  • PDF (475kb)
ICAEW Technical Accreditation Scheme Business Management Software Evaluation (Remindoo) October 2026.
Exclusive Technical round-up: April 2026
  • Helpsheets and support
  • Apr 2026
This technical round-up includes developments up to 31 March 2026.
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
  • ICAEW
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.
Exclusive AUDIT AND ASSURANCE FACULTY Q&A: November 2024
  • Helpsheets and support
  • Nov 2024
  • ICAEW
ICAEW’s Technical Advisory Service offers answers to some topical questions.
TECHNICAL ADVISORY SERVICES Striking off a company - accounting, auditing and other considerations
  • Helpsheets and support
  • Dec 2023
  • Technical Advisory Services
Helpsheet explaining the accounting, audit and legal implications of striking off a company, including accounts, going concern, group issues and asset distributions.
CORPORATE REPORTING FACULTY The Economic Crime and Corporate Transparency Act: accounts and filing aspects
  • Helpsheets and support
  • Dec 2022
  • Corporate Reporting Faculty
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
  • Corporate Reporting Faculty
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.
Exclusive TECHNICAL ADVISORY SERVICES TECHNICAL ADVISORY SERVICES HELPSHEET Defective accounts and reports
  • Helpsheets and support
  • Mar 2021
  • Technical Advisory Services
Helpsheet explaining how private companies can correct or revise defective accounts and reports under the Companies Act 2006, including revision methods, auditor requirements, and publication and filing obligations.
BUSINESS LAW ICAEW KNOW HOW TECHNICAL RELEASE TECH 06/20BL Exemption from audit by parent guarantee
  • Technical release
  • Nov 2020
  • Business Law
This is a guide to the exemption from audit under s479A-479C of the Companies Act 2006.
Reporting discrepancies in the register
  • Helpsheets and support
  • Aug 2020
  • ICAEW
What are the obligations to report discrepancies in the People with Significant Control register?
CORPORATE REPORTING FACULTY UK regulation for company accounts - overview
  • Helpsheets and support
  • Sep 2019
  • Corporate Reporting Faculty
The Companies Act 2006 (CA 2006) requires the directors of every company, subject to certain exemptions, to prepare and file annual accounts for the company and to ensure those accounts give a true and fair view. For most companies, directors must also prepare a directors’ report and a strategic report, including increasing disclosures relating to sustainability risks and opportunities.
CORPORATE REPORTING FACULTY ICAEW KNOW HOW Small company filing options
  • Helpsheets and support
  • Sep 2019
  • Financial Reporting Faculty
This page answers frequently asked questions about the filing options for small companies.
Exclusive CORPORATE REPORTING FACULTY The strategic report: overview and best practice guidance
  • Helpsheets and support
  • May 2019
  • Corporate Reporting Faculty
The strategic report is a review of the business during the financial year and of the risks facing the company going forwards. Section 414 of the Companies Act 2006 (CA 2006) sets out which companies are required to prepare a strategic report and what it should include.
FINANCIAL SERVICES FACULTY Information overload: effective boards and committees in financial services
  • Thought leadership report
  • Feb 2019
  • Financial Services Faculty
ICAEW provides practical recommendations to reduce the size of board packs and make them more effective for boards. Our proposals will enable board chairs, management, executives and non-executives to improve their own papers, ensure that responsibilities are clearly defined and make certain that non-executives do not have to deal with information overload. The proposals we provide work in the context of three overarching principles.
Exclusive TECHNICAL ADVISORY SERVICES TECHNICAL ADVISORY SERVICES HELPSHEET Transfers of an asset under FRS 102
  • Helpsheets and support
  • Jan 2019
  • Technical Advisory Services
Helpsheet which explains the accounting implications of transferring assets into or out of a company under FRS 102, covering sales, loans and distributions, asset contributions by owners, and how transfers should be recognised and measured.
Exclusive CORPORATE REPORTING FACULTY Directors’ report
  • Helpsheets and support
  • Dec 2018
  • Corporate Reporting Faculty
An overview of the general requirements and recent developments including reporting on stakeholder engagement and carbon and energy use.
BUSINESS LAW ICAEW GUIDE TO DIRECTORS DUTIES AND RESPONSIBILITIES Seven general directors' duties owed to a company
  • Helpsheets and support
  • Oct 2018
  • Business Law Department
Directors have seven general duties under the Companies Act 2006.
Exclusive TECHNICAL ADVISORY SERVICES TECHNICAL ADVISORY SERVICES HELPSHEET Community Interest Companies (CICs)
  • Helpsheets and support
  • Oct 2018
  • Technical Advisory Services
Helpsheet exsplaining key aspects of the legal, regulatory and reporting frameworks for Community Interest Companies (CICs), covering legal forms, regulation, asset lock, dividend caps, accounts, audit and CIC reporting requirements.
Exclusive TECHNICAL ADVISORY SERVICES TECHNICAL ADVISORY SERVICES HELPSHEET Is a company dormant?
  • Helpsheets and support
  • Oct 2018
  • Technical Advisory Services
Helpsheet explaining when a company is classed as dormant under the Companies Act 2006, focusing on significant accounting transactions and identifying transactions that can be disregarded when assessing dormancy.
Exclusive TECHNICAL ADVISORY SERVICES TECHNICAL ADVISORY SERVICES HELPSHEET Is a company micro?
  • Helpsheets and support
  • Aug 2018
  • Technical Advisory Services
This helpsheet has been issued by ICAEW’s Technical Advisory Service to help members understand when a company qualifies as a micro entity under the Companies Act 2006.
AUDIT AND ASSURANCE FACULTY Preparing an audit report for English and Scottish registered providers of social housing/registered social landlords - registered under The Companies Act 2006
  • Helpsheets and support
  • Jun 2018
  • Audit and Assurance Faculty
This guide is designed to explain the main changes that are needed to the audit report of a company that is an English Registered Provider of Social Housing (RP) or Scottish Registered Social Landlord (RSL) that does not prepare group financial statements, compared to that of a company. It does not seek to explain every difference, just the key areas to consider as a result of the differing legal and regulatory requirements.
Money laundering regulations compliance review 2018 checklist
  • Helpsheets and support
  • Mar 2018
  • DOCX (168kb)
AML checklist issued 8 March 2018. Updated April 2023.
Exclusive TECHNICAL ADVISORY SERVICES TECHNICAL ADVISORY SERVICES HELPSHEET Audit reports - overview
  • Helpsheets and support
  • Jun 2017
  • Technical Advisory Services
Technical helpsheet issued to help ICAEW members understand the key changes to the audit reports for periods beginning on or after 17 June 2016 under International Standards on Auditing (UK) (ISAs (UK)).
Exclusive TECHNICAL ADVISORY SERVICES TECHNICAL ADVISORY SERVICES HELPSHEET Auditor resignation – Auditor responsibilities
  • Helpsheets and support
  • Nov 2016
  • Technical Advisory Services
This technical helpsheet guides ICAEW members on auditor resignation from non-public interest companies. It covers resignation criteria, exempt/non-exempt reasons, reporting requirements, and procedures for section 519 statements. It also addresses resignations from unincorporated charities.
Exclusive TECHNICAL ADVISORY SERVICES TECHNICAL ADVISORY SERVICES HELPSHEET Auditor resignation – Company responsibilities
  • Helpsheets and support
  • Nov 2016
  • Technical Advisory Services
Technical helpsheet with a flowchart to help ICAEW members to understand the process a non public interest company should follow upon resignation of its auditor.
Exclusive TECHNICAL ADVISORY SERVICES Is a company or group small?
  • Helpsheets and support
  • Jul 2016
  • Technical Advisory Services
Helpsheet explaining how to assess whether a company or group qualifies as small under the Companies Act 2006, covering size thresholds, parent companies, the two-year rule and audit exemption.
Exclusive TECHNICAL ADVISORY SERVICES TECHNICAL ADVISORY SERVICES HELPSHEET Is an audit required for a company?
  • Helpsheets and support
  • Jan 2016
  • Technical Advisory Services
Technical helpsheet issued to help ICAEW members understand when a company requires an audit under the Companies Act 2006 and potential routes to audit exemption.
Exclusive TECHNICAL ADVISORY SERVICES TECHNICAL ADVISORY SERVICES HELPSHEET Ineligible companies and groups
  • Helpsheets and support
  • Jan 2016
  • Technical Advisory Services
This helpsheet explains when a company or group cannot use the small companies regime. It outlines legislative requirements from the Companies Act 2006, key definitions, and practical examples to aid understanding
Exclusive TECHNICAL ADVISORY SERVICES TECHNICAL ADVISORY SERVICES HELPSHEET Exemptions from consolidating and when a subsidiary can be excluded from consolidation under FRS 102
  • Helpsheets and support
  • Dec 2015
  • Technical Advisory Services
This helpsheet explains when a parent can avoid preparing consolidated accounts and when a subsidiary may be excluded under FRS 102, covering legal exemptions, narrow exclusion criteria and how to account for excluded subsidiaries.
Exclusive TECHNICAL ADVISORY SERVICES TECHNICAL ADVISORY SERVICES HELPSHEET Hive up under FRS 102
  • Helpsheets and support
  • Dec 2015
  • Technical Advisory Services
Helpsheet giving guidance on how to account for hive ups under FRS 102, including recognising goodwill, using hybrid accounting, handling variations like hive across or net liability transfers, and considering impairment, tax and distributable profit implications.
Exclusive TECHNICAL ADVISORY SERVICES TECHNICAL ADVISORY SERVICES HELPSHEET Calculating employee numbers
  • Helpsheets and support
  • Dec 2015
  • Technical Advisory Services
Helpsheet explaining how to calculate average employee numbers under the Companies Act 2006 to determine company or group size and for accounts disclosure, covering part-time staff, directors and group scenarios.
Exclusive TECHNICAL ADVISORY SERVICES TECHNICAL ADVISORY SERVICES HELPSHEET Registered auditor signing requirements
  • Helpsheets and support
  • Feb 2015
  • Technical Advisory Services
This helpsheet provides guidance for ICAEW members on identifying common reports that require a registered auditor's signature. It ensures compliance with relevant regulations and standards.
Exclusive TECHNICAL ADVISORY SERVICES TECHNICAL ADVISORY SERVICES HELPSHEET Illegal dividends in a private company
  • Helpsheets and support
  • Feb 2015
  • Technical Advisory Services
Helpsheet explaining when dividends are lawful under the Companies Act 2006, the required accounts and processes, and the consequences, disclosure and repayment requirements for unlawful dividends.
Exclusive TECHNICAL ADVISORY SERVICES TECHNICAL ADVISORY SERVICES HELPSHEET Audit of clubs, associations and societies
  • Helpsheets and support
  • Sep 2014
  • Technical Advisory Services
Technical helpsheet regarding audit regulations for clubs, associations and societies.
Exclusive TECHNICAL ADVISORY SERVICES TECHNICAL ADVISORY SERVICES HELPSHEET Purchase of own shares in a private limited company
  • Helpsheets and support
  • Sep 2014
  • Technical Advisory Services
Helpsheet explaining the legal and accounting requirements for share buybacks under the Companies Act 2006, including funding methods, procedures, accounting entries and employee share schemes.
Exclusive TECHNICAL ADVISORY SERVICES TECHNICAL ADVISORY SERVICES HELPSHEET Which documents in the annual accounts need a signature?
  • Helpsheets and support
  • Jan 2014
  • Technical Advisory Services
Helpsheet explaining signature requirements for company and LLP annual accounts and reports, covering original documents, Companies House filings, publication copies and electronic filing.
Exclusive TECHNICAL ADVISORY SERVICES TECHNICAL ADVISORY SERVICES HELPSHEET Can accounts be prepared and filed at Companies House in a foreign currency?
  • Helpsheets and support
  • Jan 2014
  • Technical Advisory Services
Helpsheet explaining how UK companies may prepare and file accounts at Companies House in a foreign presentation currency under FRS 102 or IFRS.
Exclusive TECHNICAL ADVISORY SERVICES TECHNICAL ADVISORY SERVICES HELPSHEET Overseas companies filing
  • Helpsheets and support
  • Sep 2012
  • Technical Advisory Services
Guidance on preparation and filing of accounts for the UK branch or place of business of an overseas company.
REGULATION AND CONDUCT Practical audit experience
  • Helpsheets and support
  • Oct 2010
  • Professional Standards Department
The Companies Act 2006 sets out what we can accept as practical audit experience, and the UK regulator, the Financial Reporting Council has further clarified this in the interpretations below.
Displaying 1-40 of 40 results