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UK regulation factsheets

Our factsheets provide accessible and practical assistance on UK financial reporting issues arising from the requirements in the Companies Act 2006.

UK Regulation for Company Accounts

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This factsheet provides an overview of the regulatory requirements affecting UK company accounts. The factsheet applies to both UK GAAP and IFRS adopters.

Distributable Profits

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This factsheet provides practical guidance for UK directors on the determination of distributable profits and the risks of unlawful distributions.

Purchase of Own Shares and Capital Reductions

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UK limited companies are only allowed to purchase or redeem their own shares in strictly limited circumstances. Capital reductions may provide a simpler alternative for private companies. This factsheet explains what can sometimes be a complex and confusing area of company law. Date published: 6 May 2015.

Revision of Defective Accounts

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This factsheet offers practical guidance on the rules to follow when dealing with voluntary revisions to defective accounts and reports. Date published: 7 December 2010 (updated: March 2014).