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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

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
  • 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
  • 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)
  • 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).
Exclusive Company size and audit exemption - complex examples
  • 22 Mar 2023
Technical helpsheet issued to help ICAEW members when considering whether companies or groups are small, and whether audit exemptions are available, when faced with more complex scenarios.

D

Exclusive Defective accounts and reports
  • 04 Nov 2021
Technical helpsheet to help ICAEW members navigate the requirements for dealing with defective accounts and reports for private companies.
Exclusive Disclosure of related undertakings, parent entities and ultimate controlling parties
  • 13 Jun 2022
Technical helpsheet to help ICAEW members understand the disclosure requirements for companies with regard to their subsidiaries, associates, joint ventures, parents and controlling parties. This helpsheet explores the requirements for small companies preparing their accounts under FRS 102 Section 1A, as well as medium or large companies preparing their accounts under full FRS 102.

E

Exclusive Exemptions from consolidating and when a subsidiary can be excluded from consolidation under FRS 102
  • 07 Nov 2022
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.

I

Exclusive Illegal dividends in a private company
  • 30 Aug 2019
Technical helpsheet regarding the payment of illegal or unlawful dividends in private companies.
Exclusive Is a company dormant?
  • 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?
  • 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?
  • 17 Mar 2023
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
  • 25 Apr 2019
Technical helpsheet explaining what a limited partnerships is, how it operates and the responsibilities of partners.

O

Exclusive Overseas companies filing
  • 23 Nov 2022
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
  • 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
  • 04 Jan 2023
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 Share for share exchanges
  • 29 Nov 2023
Technical helpsheet issued to help ICAEW members to understand the company law and financial reporting implications of a share for share exchange.
Exclusive Small and micro company size calculator
  • 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*
  • 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
  • 21 Jan 2020
Technical helpsheet issued to help members understand whether they can sign statements of high net worth for their clients.
Striking off a company - accounting, auditing and other considerations
  • 08 Dec 2023
Technical helpsheet issued to help ICAEW members consider the options and impacts of striking off a company in terms of accounting, audit and other considerations.

U

Exclusive Using electronic signatures
  • 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 Which documents in the annual accounts need a signature?
  • 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.
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