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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
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
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
This Practice Note considers the obligation of an issuer who issues or proposes to issue financial instruments which are within the scope of the...
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9th Nov
Practice notes
Coronavirus (COVID-19): Following the coronavirus (COVID-19) outbreak, some Companies House filing and other administrative procedures have been...
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9th Nov
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
A ratchet in private equity is a mechanism to vary the amount of equity held by founders, managers and employees post-investment.In a venture capital...
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9th Nov
Practice notes
The Prospectus Regulation (EU) 2017/1129 came into force on 20 July 2017 and its provisions came fully into effect in Member States on 21 July 2019....
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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
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
IntroductionA most favoured nation (MFN) clause entitles an investor to have visibility of side letter entitlements of other investors in the private...
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Produced in partnership with William Jones of RPC 12th Jan
Practice notes
Coronavirus (COVID-19): Following the coronavirus (COVID-19) outbreak, some Companies House filing and other administrative procedures have been...
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9th Nov
Practice notes
This Practice Note outlines the written resolution method directors may adopt to take decisions instead of holding board meetings. It also considers...
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9th Nov
Precedents
Insert the following definitions as new definitions into clause 1 of Precedent: Share purchase agreement—pro-buyer—corporate...
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9th Nov
Practice notes
It is a fundamental rule of English company law that a limited company having a share capital must maintain that capital. This capital maintenance...
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Produced in partnership with Tessa Park of Moore Kingston Smith 12th Jan
Practice notes
As a corporation (as defined) has no physical presence, it must appoint an individual to attend and act on its behalf at a general meeting of a...
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9th Nov

Most recent Audit content

Practice notes
The UK Corporate Governance Code (UKCG Code), which is issued and administered by the Financial Reporting Council (FRC) is the benchmark for good...
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12th Apr
Precedents
To: The Directors[insert company name] [Limited OR PLC][insert address of company][insert date]Special notice: [insert company name] [Limited OR PLC]...
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9th Apr
Precedents
The Directors[Insert company name] [LTD OR PLC][Insert company address][Insert date]Dear [Directors OR Secretary][Insert company name] [LTD OR PLC]...
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9th Apr
Precedents
To: The Directors[insert company name] Limited[insert address of company][insert date]Special notice: [insert company name] Limited (the Company)[I OR...
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9th Apr
Practice notes
This Practice Note looks at the requirement that an LLP’s annual accounts be audited in accordance with Part 16 of the Companies Act 2006 (CA 2006) as...
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8th Apr
Practice notes
A company’s obligations in relation to audit and auditors are governed by Part 16 of the Companies Act 2006 (CA 2006). The CA 2006 introduced rights...
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8th Apr
Practice notes
BackgroundThis Practice Note summarises the statutory provisions of the Companies Act 2006 (CA 2006) in relation to the removal or resignation of an...
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8th Apr
Practice notes
BackgroundThere are statutory provisions relating to the notices and statements required on an auditor ceasing to hold office.Section 18 and Schedule...
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8th Apr
Practice notes
There are statutory provisions relating to the content of the auditor's report on the accounts and reports of a company.In relation to the need for an...
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8th Apr
Practice notes
ARCHIVED: This archived Practice Note relates to a statement by an auditor of an unquoted company ceasing to hold office in relation to financial...
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8th Apr
Practice notes
If an LLP prepares annual accounts for a financial year, they must be audited, unless the company is exempt from audit.Small LLP exemption from the...
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8th Apr
Practice notes
ARCHIVED: This archived Practice Note relates to a statement by an auditor of a quoted company ceasing to hold office in relation to a financial year...
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8th Apr
Practice notes
BackgroundThere are statutory provisions relating to the notices and statements required on an auditor ceasing to hold office.Section 18 and Schedule...
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8th Apr
Practice notes
This Practice Note looks at the statutory requirements in Part 16 of the Companies Act 2006 (CA 2006) relating to the content of the auditor's report...
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8th Apr
Practice notes
BackgroundThere are statutory provisions relating to the notices and statements required upon an auditor ceasing to hold office.Section 18 and...
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8th Apr
Practice notes
ARCHIVED: This archived Practice Note relates to a statement by an auditor of an unquoted company ceasing to hold office for financial years beginning...
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8th Apr
Practice notes
ARCHIVED: This archived Practice Note relates to a statement by an auditor of a quoted company ceasing to hold office; see also archived Practice...
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8th Apr
Practice notes
ARCHIVED: This archived Practice Note summarised the statutory provisions of the Companies Act 2006 (CA 2006) that applied in the event of a company’s...
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8th Apr
Practice notes
If a company prepares annual accounts for a financial year, they must be audited, unless the company is exempt from audit.Qualifying subsidiary...
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8th Apr
Practice notes
At 11pm UK time on 31 January 2020 (exit day), the United Kingdom left the European Union in accordance with a ratified Withdrawal Agreement between...
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8th Apr

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