This is a guide to the exemption from audit under s479A-479C of the Companies Act 2006.
Technical release
30 October 2020
This statement was issued in January 2016 (revised September 2018) to provide guidance to Members in practice on the provision of legal services to their clients.
Technical release
03 September 2018
This Technical Release has been produced to expand upon the guidance given in TECH04/16BL. Nothing included in TECH04/16BL has become inappropriate, but further discussions with the Registrar have clarified some of the provisions of the legislation and their interpretation. For this reason, TECH04/16BL has been withdrawn with immediate effect and replaced with TECH01/17BL.
Technical release
15 February 2017
This Technical Release provides guidance on realised and distributable profits under the Companies Act 2006 (as amended) (the Act) and all relevant statutory instruments made under the Act. Its purpose is to identify, interpret and apply the principles relating to the determination of realised profits and losses for the purposes of making distributions under the Act. It is based on the guidance previously issued as TECH 02/10 in October 2010 but has been updated as proposed in TECH 05/16 which was issued for comment in March 2016.
Technical release
01 February 2017