Financial reporting obligations

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Precedents
Please note that this precedent is for information only and is a memorandum setting out the details of the Model Code that was contained in the...
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9th Nov
Practice notes
This Practice Note describes the legal issues that may arise where there is a gap in time between exchange/signing (at which time the share purchase...
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9th Nov
Practice notes
This Practice Note is part of the Share purchase transaction toolkit.In order to effect all aspects of the transaction, each share purchase...
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9th Nov
Practice notes
A minority member in a company does not have much power to influence its management or any majority member(s) and, therefore, sometimes their...
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9th Nov
Practice notes
A company having a share capital may have separate classes of shares. As a general rule, a type of share will form a separate class from other shares...
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9th Nov
Practice notes
This Practice Note summarises the procedure to amend or change a company’s articles of association in accordance with the Companies Act 2006 (CA...
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9th Nov
Practice notes
Shares in a company may be allotted or transferred to any number of holders (whether they are natural persons or corporate entities) to be held...
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9th Nov
Practice notes
This document provides accessible practical guidance and links to more comprehensive content in relation to class 1 transactions undertaken by UK...
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9th Nov
Practice notes
This Practice Note explains the cash box structure and the principles behind its use in connection with a proposed placing by a public limited company...
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Produced in partnership with Danette Antao of Hogan Lovells and Maegen Morrison of Hogan Lovells 12th Jan
Practice notes
The underwriters or initial purchasers in an international securities offering will customarily require that the issuer's accountants provide one or...
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Produced in partnership with Peter Kohl of Hogan Lovells International LLP 12th Jan
Practice notes
What is an unregistered company?An unregistered company is a rare form of incorporated company that is not formed or registered under the Companies...
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9th Nov
Practice notes
Why restore a company to the register?When a company has been struck off it may be possible for an interested person to make an application to the...
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9th Nov
Practice notes
A director who is in any way, directly or indirectly, interested in:•a proposed transaction or arrangement with the company of which they are a...
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9th Nov
Practice notes
The agreement of the members of a company is required to make certain changes to a company, such as amending its constitution, name or share capital,...
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9th Nov
Practice notes
This Practice Note provides an overview of the agreement for the sale and purchase of shares in a private limited company (target): the share purchase...
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9th Nov
Practice notes
What is a company's constitution?A company’s 'constitution' is defined under the Companies Act 2006 (CA 2006) as including:•the company’s articles of...
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9th Nov

Most recent Financial reporting obligations content

Practice notes
BackgroundThis Practice Note considers the impact that the coronavirus (COVID-19) pandemic may have on the preparation and filing of a company’s...
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26th Apr
Precedents
[insert company name] LIMITEDMinutes of a meeting of the board of directors (the Meeting) of [insert full name of company] Limited (the Company)Held...
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9th Apr
Precedents
Ordinary resolution:That the audited accounts of the Company for the financ...
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9th Apr
Q&As
The statutory provisions governing the revision of defective accounts and reports are set out in:•Part 15 of the Companies Act 2006 (CA 2006),...
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9th Apr
Practice notes
The members of an LLP have a duty to deliver its accounts and reports for each financial year to Companies House, unless the LLP falls within the...
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8th Apr
Practice notes
Rules and guidanceThe key rules governing the publication and laying of a company's annual accounts and reports are set out in Part 15 of the...
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8th Apr
Practice notes
Certain aspects of the UK corporate reporting framework have been impacted by Brexit. For further details see Practice Note: Brexit—accounts and...
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8th Apr
Practice notes
A company must comply with statutory provisions set out in the Companies Act 2006 (CA 2006) in relation to keeping accounting records.In addition,...
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8th Apr
Practice notes
A company has many obligations in relation to accounts and reports under the Companies Act 2006 (CA 2006), as do a company's directors: this Practice...
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8th Apr
Practice notes
Brexit impactThe UK corporate reporting framework may be affected by Brexit. For further details of its impact, see Brexit—accounts and...
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8th Apr
Practice notes
The directors of a company have a duty to deliver its accounts and reports for each financial year to Companies House, subject to the exemptions for...
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8th Apr
Practice notes
This Practice Note discusses the requirements of the Disclosure Guidance and Transparency Rules in relation to a company’s annual financial report and...
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Produced in partnership with Tessa Park of Moore Kingston Smith 8th Apr
Precedents
THIS DOCUMENT IS IMPORTANT AND REQUIRES YOUR IMMEDIATE ATTENTIONIf you are in any doubt about the action you should take, you should immediately...
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22nd Mar
Precedents
[insert company name] PLCMinutes of a meeting of the board of directors of [insert full name of company] (the Company)held at [insert place of...
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22nd Mar
Practice notes
Coronavirus (COVID-19): following the coronavirus outbreak, the Financial Conduct Authority published editions 27 and 28 of Primary Market Bulletin in...
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24th Feb
Q&As
Approving the accountsSection 414 of the Companies Act 2006 (CA 2006) requires that the accounts of a company be approved by the board of directors...
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15th Feb
Q&As
The annual accounts and reports of a company must be:•approved by the directors and signed on behalf of the board (see section 414 of the Companies...
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15th Feb
Q&As
The rules relating to accounts and audit are many and complex. While the directors of every company must prepare accounts for each financial year, the...
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15th Feb
Q&As
Revision of defective accountsFor comprehensive information on the statutory provisions governing the revision of defective accounts and reports see...
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15th Feb
Q&As
Broadly, accounting records are records of financial transactions of the company itself, or transactions between the company and others, which may be...
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15th Feb

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