Abridged accounts for small companies
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Technical helpsheet addressing some common questions around the option to prepare abridged accounts for small companies.
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.
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.
Balance sheet statements for small companies and LLPs
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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.
Calculating employee numbers
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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.
Community Interest Companies (CICs)
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Technical helpsheet issued to help ICAEW members understand key aspects of the legal, regulatory and reporting frameworks for Community Interest Companies (CICs).
Companies limited by guarantee
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Technical helpsheet issued to help ICAEW members address some of the key considerations for companies limited by guarantee.
Disclosure of related undertakings, parent entities and ultimate controlling parties
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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.
Illegal dividends in a private company
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Technical helpsheet regarding the payment of illegal or unlawful dividends in private companies.
Is a company dormant?
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Technical helpsheet issued to help ICAEW members to understand whether or not a company is dormant under the Companies Act 2006.
Is a company micro?
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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.
Is a company or group small?
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Technical helpsheet issued to help members make their assessment as to whether a company or group qualifies as small under the Companies Act 2006.