Statutory framework

Statutory framework guidance:

The determination of a company’s financial year is a complex process involving the determination of its accounting reference date (ARD) and its accounting reference...

Practice Note

Produced in partnership with Tessa Park of Kingston Smith. This Practice Note outlines the provisions of the Companies Act 2006 (CA 2006) relating to the annual accounts...

Practice Note

Produced in partnership with Tessa Park of Kingston Smith. This Practice Note focuses on the need for a company to produce individual accounts and for a parent company to...

Practice Note

The United Kingdom voted to leave the European Union. Brexit can occur either in accordance with a ratified withdrawal agreement between the UK and the EU or...

Practice Note

A dormant company is constituted and managed in the same way as any other company. However, the requirements relating to accounts and audit that generally apply to a...

Practice Note

Produced in partnership with Tessa Park of Kingston Smith. This Practice Note provides an overview of the main provisions of the Accounting Directive (2013/34/EU) and the...

Practice Note

This Practice Note gives an overview of what needs to be included in a set of company financial statements for companies applying FRS 102 (New UK GAAP) or International...

Practice Note

The Companies Act 2006 (CA 2006) sets out detailed provisions relating to the preparation of annual accounts by a company. The Limited Liability Partnerships (Accounts...

Practice Note

The Companies Act 2006 (CA 2006) sets out detailed provisions relating to the preparation of annual accounts by a company. The Limited Liability Partnerships (Accounts...

Practice Note

Brexit impact The UK corporate reporting framework may be affected by Brexit. For further details of its impact, see Brexit—accounts and reports. Rules and guidance The...

Practice Note

The statutory rules governing the annual accounts and reports of medium-sized companies are set out in: • Part 15 of the Companies Act 2006 (CA 2006) • the Large and...

Practice Note

Brexit impact The UK corporate reporting framework may be affected by Brexit. For further details of its impact, see Brexit—accounts and reports. Rules and guidance The...

Practice Note

The statutory rules governing the annual accounts and reports of micro-entities (a sub-group of small companies) are set out in: • Part 15 of the...

Practice Note

Brexit impact The UK corporate reporting framework may be affected by Brexit. For further details of its impact, see Brexit—accounts and reports. Rules and guidance The...

Practice Note

Produced in partnership with Tessa Park of Kingston Smith. This Practice Note summarises the additional rules governing the preparation of annual accounts and reports by...

Practice Note

The statutory rules governing the annual accounts and reports of small companies (other than micro-entities) are set out in: • Part 15 of the Companies Act 2006 (CA 2006)...

Practice Note

Brexit impact The UK corporate reporting framework may be affected by Brexit. For further details of its impact, see Brexit—accounts and reports. Rules and guidance The...

Practice Note

The rules governing annual accounts and reports of unquoted companies are set out in: • Part 15 of the Companies Act 2006 (CA 2006) • the Large and Medium-sized Companies...

Practice Note