Financial reporting obligations

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Practice notes
A guide to share purchase agreementsThis Practice Note provides an overview of the agreement for the sale and purchase of shares in a private limited...
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19th May
Practice notes
De facto and shadow directorsDefinition of 'director'The Companies Act 2006 (CA 2006) broadly defines a director as 'any person occupying the position...
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19th May
Practice notes
Tailoring a shelf companyA person wishing to set up a new company has the following options:•they can incorporate a new company in accordance with the...
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19th May
Practice notes
Alternate directorsThis Practice Note considers the appointment and removal of alternate directors, their status, powers, duties and liabilities and...
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19th May
Practice notes
Non-executive directors—independenceThe concept of independence is key to provisions in the UK Corporate Governance Code (UKCG Code) on board...
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Produced in partnership with Advanced Boardroom Excellence 19th May
Practice notes
G20/OECD Principles of Corporate GovernanceThis Practice Note discusses the Principles of Corporate Governance (Principles) published by the Group of...
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Produced in partnership with Professor Brenda Hannigan of University of Southampton 19th May
Practice notes
The Prospectus Regulation—key changes in comparison to the Prospectus Directive regimeThis Practice Note provides an overview of the implementation of...
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19th May
Q&As
Can a capital contribution/gift by a shareholder be treated as distributable reserves?The issue is whether capital contributions or gifts by a...
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Produced in partnership with Brenda Hannigan of Southampton University 19th May
Practice notes
The Transparency DirectiveThis Practice Note provides an overview of the implementation of and key changes introduced by the EU Transparency Directive...
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Produced in partnership with Mr Darragh Connell of Forum Chambers 19th May
Practice notes
Sub-division and consolidation of sharesIP COMPLETION DAY: 11pm (GMT) on 31 December 2020 marks the end of the Brexit transition/implementation period...
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19th May
Practice notes
Insider listsThis Practice Note considers the obligation of an issuer who issues or proposes to issue financial instruments which are within the scope...
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19th May
Practice notes
General meetings—notice requirements for private and unlisted public companiesA general meeting must satisfy certain requirements set out in the...
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19th May
Practice notes
Notifying changes in share capital to Companies House—statement of capitalCoronavirus (COVID-19): Following the coronavirus (COVID-19) outbreak, some...
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19th May
Q&As
Will a redesignation of shares constitute a variation of class rights?A redesignation of shares involves a change in the name of some or all of a...
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Produced in partnership with Julian Henwood of Gowling WLG 19th May
Q&As
What is the process for a redesignation of shares?This Q&A examines how a company may carry out a redesignation of shares, meaning a change in the...
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19th May
Practice notes
Financial assistance—a quick guideThe Companies Act 2006 (CA 2006) prohibits: •a public company (or its subsidiary) from giving financial assistance...
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19th May

Most recent Financial reporting obligations content

Practice notes
Coronavirus (COVID-19)—impact on annual accounts and reportsBackgroundThis Practice Note considers the impact that the coronavirus (COVID-19) pandemic...
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14th Sep
Precedents
Resolution—receiving accounts and reportsOrdinary resolution:That the audited accounts of the Company for...
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13th Sep
Q&As
How do you make an application under s 456 of CA 2006 to remove incorrect accounts filed at Companies House?According to Table 4: Applications...
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9th Sep
Practice notes
Filing of LLP accounts and auditor’s reportsThe members of an LLP have a duty to deliver its accounts and reports for each financial year to Companies...
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21st Aug
Practice notes
Revision of defective accounts and reportsCertain aspects of the UK corporate reporting framework have been impacted by Brexit. For further details...
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21st Aug
Precedents
Notice of AGM of a listed public companyTHIS DOCUMENT IS IMPORTANT AND REQUIRES YOUR IMMEDIATE ATTENTIONIf you are in any doubt about the action you...
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12th Aug
Precedents
Board minutes to convene AGM of listed company[insert company name] PLCMinutes of a meeting of the board of directors of [insert full name of company]...
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12th Aug
Precedents
Board minutes—approving, circulating and filing the accounts and reports of a private company[insert company name] LIMITEDMinutes of a meeting of the...
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12th Aug
Practice notes
Disclosure Guidance and Transparency Rules requirements—the annual financial reportThis Practice Note discusses the requirements of the Disclosure...
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Produced in partnership with Tessa Park of Moore Kingston Smith 12th Aug
Practice notes
Filing of company’s accounts and reportsThe directors of a company have a duty to deliver its accounts and reports for each financial year to...
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12th Aug
Practice notes
Continuing obligations—financial reportingCoronavirus (COVID-19): following the coronavirus outbreak, the Financial Conduct Authority published...
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12th Aug
Practice notes
Accounting recordsA company must comply with statutory provisions set out in the Companies Act 2006 (CA 2006) in relation to keeping accounting...
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12th Aug
Practice notes
Publication and laying of annual accounts and reportsRules and guidanceThe key rules governing the publication and laying of a company's annual...
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12th Aug
Practice notes
Accounts and reports—glossary of termsBrexit impactThe UK corporate reporting framework may be affected by Brexit. For further details of its impact,...
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12th Aug
Practice notes
Financial reporting obligations of a company and its directorsA company has many obligations in relation to accounts and reports under the Companies...
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12th Aug
Q&As
What is the procedure if directors wish to voluntarily alter incorrect company accounts?The statutory provisions governing the revision of defective...
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12th Aug
Q&As
If return, correction and redelivery of accounts to Companies House leads to late filing, is the company still liable?Companies House does not accept...
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12th Aug
Q&As
Are there any penalties for filing corrected accounts and reports within the relevant statutory filing period?Revision of defective accountsFor...
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12th Aug
Q&As
Is there a distinction between accounting records and statements of account under company law and for how long should each be kept?Broadly, accounting...
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12th Aug
Q&As
Are shareholders entitled to full accounts even if only abridged and unaudited accounts are filed at Companies House?The rules relating to accounts...
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12th Aug

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