A guide to cash box placingsThis Practice Note explains the cash box structure and the principles behind its use in connection with a proposed placing...
Directors’ decision-making—written resolutions and decisions by sole directorsThis Practice Note outlines the written resolution method directors may...
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),...
Acting in concertProduced with input from Rebecca Cousin of Slaughter and May on market practice.This Practice Note summarises the rules and guidance...
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...
Quasi-loans to directors, connected persons and related arrangements—requirement to obtain members’ approvalThe Companies Act 2006 (CA 2006) contains...
Break fees—share purchaseThe nature and purpose of break feesBreak fees are generally designed to compensate one party’s legal and professional costs...
Auditor’s resignation letterThe Directors[Insert company name] [LTD OR PLC][Insert company address][Insert date]Dear [Directors OR Secretary][Insert...
Auditor’s statement of reasons—public interest companyTo:The Directors[insert company name] [LTD OR PLC][insert address][insert date]Dear [Directors...
Can a third party restrict a company’s choice of auditor to one of the Big 4 accountancy firms?In April 2014, the EU issued Regulation 537/2014/EU (EU...
What is the process to change a dormant public company to a private limited company?Re-registration of companiesPart 7 of the Companies Act 2006 (CA...
What are the implications for a company's directors who have wrongly relied on an audit exemption and filed unaudited accounts?Companies are required...
The Chartered Governance Institute guidance on terms of reference for the audit committeeThis guidance, dated March 2017 and updated in January 2020,...
Contents of the auditor's report—LLPsThis Practice Note looks at the statutory requirements in Part 16 of the Companies Act 2006 (CA 2006) relating to...
Contents of the auditor's report—companiesThere are statutory provisions relating to the content of the auditor's report on the accounts and reports...
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