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UK regulation factsheets

The Financial Reporting Faculty’s online factsheets provide an introduction to changes coming into force in a particular period, or a more in-depth analysis of a specific accounting or corporate reporting issue. Factsheets are developed with help from leading experts in the field. Factsheets are available for download by Financial Reporting Faculty members.

Entitlement to the micro small medium and large companies regime

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This factsheet introduces the four main sizes of company in the Companies Act 2006 and sets out the criteria for each size regime which are relevant when preparing and filing accounts.

Revision of defective accounts Factsheet

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This factsheet outlines the Companies Act 2006 rules for the revision of defective accounts and reports, and provides practical guidance on the best approach to take.

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.