Audit obligations

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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
Precedents
Important-this provisional allotment letter (pal) is of value and is negotiable. It requires your immediate attention. The offer expires at [insert...
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9th Nov
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 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
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 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
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
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
This Practice Note focuses on how a company secretary of a public company (as defined) or a private company (as defined) may be removed.It does not...
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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
Coronavirus (COVID-19): Following the coronavirus (COVID-19) outbreak, some Companies House filing and other administrative procedures have been...
Read More >
9th Nov
Practice notes
Coronavirus (COVID-19): Following the coronavirus (COVID-19) outbreak, some Companies House filing and other administrative procedures have been...
Read More >
9th Nov
Practice notes
This Practice Note considers the unique contractual status of the articles of association between the company and its members, primarily under s 33(1)...
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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
Precedents
DRAFTING FOR BREXIT: For the latest information on the impact of Brexit on the drafting, negotiation and enforceability of this Precedent, see...
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9th Nov

Most recent Audit obligations 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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25th Nov
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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24th Nov
Practice notes
In the UK, the audit of accounts and reports is governed by the Companies Act 2006 (CA 2006), Parts 16 and 42.Under CA 2006, s 475, a company is...
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19th Nov
Practice notes
BREXIT IMPACT: The UK audit regime may be affected by Brexit. For further details of its impact, see Brexit—statutory audit.ContentsCoronavirus...
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22nd Oct
Practice notes
Brexit impactThe UK audit regime may be affected by Brexit. For further details of its impact, see Brexit—statutory audit.AAccounting reference period...
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14th Oct
Q&As
Companies are required to file audited accounts and reports with Companies House unless an exemption applies (such as the small company, subsidiary...
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28th Sep
Q&As
Even if a small company is exempt from the obligation to have its annual accounts audited, sections 485–488 of the Companies Act 2006 (CA 2006) carry...
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28th Sep
Q&As
In April 2014, the EU issued Regulation 537/2014/EU of the European Parliament and the Council of the European Union (EU Audit Regulation) and...
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28th Sep
Q&As
Re-registration of companiesPart 7 of the Companies Act 2006 (CA 2006) deals with the re-registration of a company, with CA 2006, ss 97–101 dealing...
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28th Sep
Q&As
Dormant company—exemption from auditA dormant company may be a public company or a private company. It is constituted and managed in the same way as...
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28th Sep
Q&As
A dormant company will only remain dormant during any accounting period in which it has had no significant accounting transaction (section 1169(1) of...
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28th Sep
Practice notes
There are statutory provisions relating to the signature, filing and distribution of an auditor’s report on the accounts and reports of a company.For...
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26th Sep
Practice notes
This Practice Note looks at the requirement that a company’s annual accounts be audited in accordance with Part 16 of the Companies Act 2006 (CA 2006)...
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26th Sep
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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26th Sep
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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26th Sep
Practice notes
This guidance, dated March 2017 and updated in January 2020, was produced by The Chartered Governance Institute (formerly known as ICSA: The...
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26th Sep
Practice notes
If a company prepares annual accounts for a financial year, they must be audited, unless the company is exempt from audit.Brexit impactThe UK audit...
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25th Sep
Practice notes
If a company prepares annual accounts for a financial year, they must be audited, unless the company is exempt from audit.Brexit impactThe UK audit...
Read More >
25th Sep
Practice notes
A dormant company is constituted and managed in the same way as any other company. However, the requirements relating to accounts and audit that...
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25th Sep
Practice notes
If an LLP prepares annual accounts for a financial year, they must be audited, unless the company is exempt from audit.Brexit impactThe UK audit...
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25th Sep

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