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Practice notes
This Practice Note considers the appointment and removal of alternate directors, their status, powers, duties and liabilities and authority to bind...
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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
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 summarises the traditional fiduciary duties of company directors, including the duty to act in the best interests of the company,...
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9th Nov
Precedents
Definitions Delete the existing definition of ‘Consideration’ in Precedent: Share purchase agreement—pro-buyer—corporate...
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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) IMPACT: Certain filing and registration deadlines are extended by temporary measures introduced to mitigate the consequences of...
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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
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
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 examines the law and practice on giving irrevocable commitments or undertakings or letters of intent in the context of a public...
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9th Nov
Practice notes
The Quoted Companies Alliance (QCA) is an independent membership organisation that champions the interests of small to mid-sized quoted companies. One...
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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
The [Secretary OR Directors][insert company name][insert company address][Insert date]Dear [[insert name] OR Company Secretary]Re: [insert company...
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9th Nov

Most recent Auditors content

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
There are statutory provisions relating to the liability of an auditor of a company and the limits that may be placed upon it. Prior to 6 April 2008,...
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5th Nov
Practice notes
There are statutory provisions relating to the liability of an auditor of a company and the limits that may be placed upon it. Prior to 6 April 2008,...
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5th 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
Practice notes
BREXIT IMPACT: The UK audit regime may be affected by Brexit. For further details of its impact, see Brexit—statutory audit.There are statutory...
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2nd Oct
Q&As
Section 18 and Schedule 5 of the Deregulation Act 2015 (DA 2015), which came into force on 1 October 2015, made a number of changes in relation to...
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28th Sep
Q&As
In April 2014, the EU issued Regulation 537/2014/EU (EU Audit Regulation) and Directive 2014/56/EU (Statutory Audit Amending Directive). The EU Audit...
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28th Sep
Precedents
Ordinary resolutionThat [insert na...
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27th Sep
Precedents
Ordinary resolutionThat[insert name of audit firm] be [appointed OR re-app...
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27th Sep
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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26th Sep
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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26th Sep
Practice notes
There are statutory provisions relating to an auditor’s duties and rights.There may be other rules relating to a company’s obligations in relation to...
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26th Sep
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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26th Sep
Practice notes
Brexit impactThe UK audit regime may be affected by Brexit. For further details of its impact, see Brexit—statutory audit.BackgroundThere are...
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26th Sep
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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26th Sep
Practice notes
Brexit impactThe UK audit regime may be affected by Brexit. For further details of its impact, see Brexit—statutory audit.BackgroundThere are...
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26th Sep
Practice notes
Brexit impactThe UK audit regime may be affected by Brexit. For further details of its impact, see Brexit—statutory audit.BackgroundThere are...
Read More >
26th Sep
Practice notes
Brexit impactThe UK audit regime may be affected by Brexit. For further details of its impact, see Brexit—statutory audit.BackgroundThis Practice Note...
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26th Sep

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