ICAEW.com works better with JavaScript enabled.

Law and regulation helpsheets

Helpsheets prepared by ICAEW Technical Advisory Service to assist you in your day-to-day work. We offer practical advice, respond to frequently asked questions and highlight the issues you may need to consider.
Contents
  • A
  • B
  • C
  • D
  • E
  • F
  • G
  • H
  • I
  • J
  • K
  • L
  • M
  • N
  • O
  • P
  • Q
  • R
  • S
  • T
  • U
  • V
  • W
  • X-Z
  • #

Browse more helpsheets and guidance by topic. If you cannot find the answer to your specific question, please contact the Technical Advisory helpline on +44 (0)1908 248 250.

B

Exclusive Balance sheet statements for small companies and LLPs
  • Helpsheets and support
  • 12 Mar 2021
Technical helpsheet to help ICAEW members to understand the balance sheet statements required where small companies and LLPs take advantage of the small companies or LLPs regime in the preparation of their accounts and when taking advantage of audit exemption.

C

Exclusive Calculating employee numbers
  • Helpsheets and support
  • 08 Dec 2021
Technical helpsheet issued to help ICAEW members to understand how to calculate employee numbers for the purpose of determining the size of a company or group and for disclosure in the accounts.
Exclusive Community Interest Companies (CICs)
  • Helpsheets and support
  • 08 Nov 2019
Technical helpsheet issued to help ICAEW members understand key aspects of the legal, regulatory and reporting frameworks for Community Interest Companies (CICs).

D

Exclusive Defective accounts and reports
  • Helpsheets and support
  • 04 Nov 2021
Technical helpsheet to help ICAEW members navigate the requirements for dealing with defective accounts and reports for private companies.

I

Exclusive Illegal dividends in a private company
  • Helpsheets and support
  • 30 Aug 2019
Technical helpsheet regarding the payment of illegal or unlawful dividends in private companies.
Exclusive Is a company dormant?
  • Helpsheets and support
  • 03 Oct 2019
Technical helpsheet issued to help ICAEW members to understand whether or not a company is dormant under the Companies Act 2006.
Exclusive Is a company micro?
  • Helpsheets and support
  • 17 Mar 2021
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.
Exclusive Is a company or group small?
  • Helpsheets and support
  • 02 Feb 2022
Technical helpsheet issued to help members make their assessment as to whether a company or group qualifies as small under the Companies Act 2006.

L

Exclusive Limited partnerships
  • Helpsheets and support
  • 25 Apr 2019
Technical helpsheet explaining what a limited partnerships is, how it operates and the responsibilities of partners.

O

Exclusive Overseas companies filing
  • Helpsheets and support
  • 01 May 2016
Guidance on preparation and filing of accounts for the UK branch or place of business of an overseas company.

P

Exclusive Private company reduction of share capital
  • Helpsheets and support
  • 28 Jan 2022
Technical helpsheet issued to help ICAEW members understand key legal and accounting aspects of a reduction of share capital in a private limited company.
Exclusive Purchase of own shares in a private limited company
  • Helpsheets and support
  • 02 Dec 2021
Technical helpsheet issued to help ICAEW members understand key legal and accounting aspects of the purchase of own shares in a private limited company.

S

Exclusive Small and micro company size calculator
  • Helpsheets and support
  • 29 Aug 2018
Technical helpsheet to assist ICAEW members in determining whether a company meets the small or micro entity thresholds under the Companies Act 2006.
Exclusive SRA accounts rules*
  • Helpsheets and support
  • 23 Sep 2021
Guidance from Technical Advisory Services to help ICAEW members identify appropriate sources of guidance and support when undertaking the role of Reporting Accountant under the Solicitor’s Regulation Authority’s (SRA) Accounts Rules.
Exclusive Statement of high net worth
  • Helpsheets and support
  • 21 Jan 2020
Technical helpsheet issued to help members understand whether they can sign statements of high net worth for their clients.

U

Exclusive Using electronic signatures
  • Helpsheets and support
  • 29 Jul 2020
This helpsheet has been issued by ICAEW’s Technical Advisory Service to inform members what they need to take into considerations when using electronic signatures to sign reports and documents.

W

Exclusive When can a subsidiary be excluded from consolidation under FRS 102?
  • Helpsheets and support
  • 29 Oct 2021
Technical helpsheet and flowchart to help members understand the limited situations in which a subsidiary may be excluded from consolidation under FRS 102 and the accounting treatment for such subsidiaries.
Exclusive Which documents in the annual accounts need a signature?
  • Helpsheets and support
  • 11 Aug 2020
Technical helpsheet explaining which documents in the original set of annual accounts and reports of companies and LLPs require signatures, as well as explaining the signature requirements for the filing and publication copies.
Ask ICAEW Technical Advisory Service

Get an opinion from the experts. Our experienced technical advisors can help you with your questions and offer practical advice on a wide range of specialist topics.