ÀÏ˾»úÎçÒ¹¸£Àû

Audit

View Corporate by content type:

News
Practice notes
Precedents
Q&As

Sub Topics We Cover

Audit obligations Auditors

Latest Corporate News

Companies House publishes transitional plan on ECCTA 2023

Companies House publishes transitional plan on ECCTA 2023
HM Treasury publishes best practice examples in reporting for 2022-23

HM Treasury publishes best practice examples in reporting for 2022-23
Corporate weekly highlights—17 October 2024

Corporate weekly highlights—17 October 2024

The following Corporate news provides comprehensive and up to date legal information on Corporate weekly highlights—17 October 2024

Updated Investment Association Principles of Remuneration—analysis of key changes

Updated Investment Association Principles of Remuneration—analysis of key changes

The following Share Incentives news provides comprehensive and up to date legal information on Updated Investment Association Principles of Remuneration—analysis of key changes

Featured Corporate content

Sub-division and consolidation of shares

Sub-division and consolidation of shares

Sub-division and consolidation of sharesCoronavirus (COVID-19): Following the coronavirus (COVID-19) outbreak, some Companies House filing and other...

A company’s constitution

A company’s constitution

A company’s constitutionWhat is a company's constitution?A company’s 'constitution' is defined under the Companies Act 2006 (CA 2006) as...

Removal of a director

Removal of a director

Removal of a directorThis note should be read in conjunction with Practice Note: Appointment, retirement and resignation of a director.For an...

Takeover Code—Rule 34—Right of withdrawal

Takeover Code—Rule 34—Right of withdrawal

Takeover Code—Rule 34—Right of withdrawalThis Resource Note outlines the main provisions of Rule 34 of The City Code on Takeovers and Mergers (Code),...

Practice notes

Directors’ remuneration

Directors’ remunerationCompany directors are not, by virtue only of their office as director, automatically entitled under company law to remuneration...
Read More >
2nd Mar
Practice notes

Issue of redeemable shares

Issue of redeemable sharesA limited company that proposes to issue redeemable shares must comply with the provisions of the Companies Act 2006 (CA...
Read More >
1st Mar
Practice notes

De facto and shadow directors

De facto and shadow directorsDefinition of 'director'The Companies Act 2006 (CA 2006) broadly defines a director as 'any person occupying the position...
Read More >
1st Mar
Practice notes

Private equity investment—ratchets

Private equity investment—ratchetsA ratchet in private equity is a mechanism to vary the amount of equity held by founders, managers and employees...
Read More >
1st Mar
Practice notes

Fiduciary duties of directors

Fiduciary duties of directorsThis Practice Note summarises the traditional fiduciary duties of company directors, including the duty to act in the...
Read More >
2nd Mar
Practice notes

Companies limited by guarantee

Companies limited by guaranteeWhat is a company limited by guarantee?Limited companies can be either limited by shares or by guarantee. A company...
Read More >
2nd Mar
Practice notes

Directors’ board meetings—fundamentals

Directors’ board meetings—fundamentalsUnlike company general meetings and annual general meetings (AGMs), there are no specific provisions in the...
Read More >
2nd Mar
Practice notes

Amending the articles of association

Amending the articles of associationThis Practice Note summarises the procedure to amend or change a company’s articles of association in accordance...
Read More >
2nd Mar
Practice notes

Drag along and tag along—fundamentals

Drag along and tag along—fundamentalsDrag along and tag along rights are common provisions in private equity (PE)/venture capital (VC) and corporate...
Read More >
2nd Mar
Practice notes

Powers of directors

Powers of directorsThe directors of a company are responsible for the day-to-day management of that company.The directors make decisions on behalf of...
Read More >
2nd Mar
Practice notes

Companies House filing procedures

Companies House filing proceduresFiling documents at Companies House may be one of the most simple tasks a corporate lawyer ever has to carry out in...
Read More >
1st Mar
Practice notes

Articles of association—provisions for entrenchment

Articles of association—provisions for entrenchmentWhat are 'provisions for entrenchment'?The usual way to amend a company's articles of association...
Read More >
1st Mar
Practice notes

Company names and business names

Company names and business namesThere are a number of statutory and regulatory controls and restrictions on the choice of company and business names....
Read More >
1st Mar
Practice notes

Sale of treasury shares

Sale of treasury sharesA limited company may hold, or deal with, shares in itself, if certain conditions set out in the Companies Act 2006 (CA 2006)...
Read More >
1st Mar
Practice notes

Class rights and variation of class rights

Class rights and variation of class rightsA company having a share capital may have separate classes of shares. As a general rule, a type of share...
Read More >
1st Mar
tag iconIn-house
Practice notes

The nature of a general partnership and its legal framework

The nature of a general partnership and its legal frameworkSources of partnership lawThe main body of law governing a general partnership formed under...
Read More >
1st Mar

Popular documents

Appointment of an auditor

Appointment of an auditorSTOP PRESS—Impact of the Retained EU Law (Revocation and Reform) Act 2023: This document contains references to retained EU law (REUL) and associated terms introduced by the European Union (Withdrawal) Act 2018 in connection with Brexit. From 1 January 2024, REUL that

Auditors and liability limitation agreements

Auditors and liability limitation agreementsThere are statutory provisions relating to the liability of an auditor of a company and the limits that may be placed upon it. Prior to 6 April 2008, a company could not exempt or indemnify its auditors from liability for any negligence, default, breach of

Subsidiary companies—audit exemption

Subsidiary companies—audit exemptionIf a company prepares annual accounts for a financial year, they must be audited, unless the company is exempt from audit.Qualifying subsidiary exemption from the requirement to audit accountsIf a subsidiary company satisfies certain conditions, it may benefit

Removal or resignation of an auditor

Removal or resignation of an auditorBackgroundThis Practice Note summarises the statutory provisions of the Companies Act 2006 (CA 2006) in relation to the removal or resignation of an auditor in respect of financial years beginning on or after 1 October 2015. Section 18 and Schedule 5 of the