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Practice notes
A guide to share purchase agreementsThis Practice Note provides an overview of the agreement for the sale and purchase of shares in a private limited...
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19th May
Practice notes
De facto and shadow directorsDefinition of 'director'The Companies Act 2006 (CA 2006) broadly defines a director as 'any person occupying the position...
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19th May
Practice notes
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...
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19th May
Practice notes
Alternate directorsThis Practice Note considers the appointment and removal of alternate directors, their status, powers, duties and liabilities and...
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19th May
Practice notes
Non-executive directors—independenceThe concept of independence is key to provisions in the UK Corporate Governance Code (UKCG Code) on board...
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Produced in partnership with Advanced Boardroom Excellence 19th May
Practice notes
G20/OECD Principles of Corporate GovernanceThis Practice Note discusses the Principles of Corporate Governance (Principles) published by the Group of...
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Produced in partnership with Professor Brenda Hannigan of University of Southampton 19th May
Practice notes
The Prospectus Regulation—key changes in comparison to the Prospectus Directive regimeThis Practice Note provides an overview of the implementation of...
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19th May
Q&As
Can a capital contribution/gift by a shareholder be treated as distributable reserves?The issue is whether capital contributions or gifts by a...
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Produced in partnership with Brenda Hannigan of Southampton University 19th May
Practice notes
The Transparency DirectiveThis Practice Note provides an overview of the implementation of and key changes introduced by the EU Transparency Directive...
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Produced in partnership with Mr Darragh Connell of Forum Chambers 19th May
Practice notes
Sub-division and consolidation of sharesIP COMPLETION DAY: 11pm (GMT) on 31 December 2020 marks the end of the Brexit transition/implementation period...
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19th May
Practice notes
Insider listsThis Practice Note considers the obligation of an issuer who issues or proposes to issue financial instruments which are within the scope...
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19th May
Practice notes
General meetings—notice requirements for private and unlisted public companiesA general meeting must satisfy certain requirements set out in the...
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19th May
Practice notes
Notifying changes in share capital to Companies House—statement of capitalCoronavirus (COVID-19): Following the coronavirus (COVID-19) outbreak, some...
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19th May
Q&As
Will a redesignation of shares constitute a variation of class rights?A redesignation of shares involves a change in the name of some or all of a...
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Produced in partnership with Julian Henwood of Gowling WLG 19th May
Q&As
What is the process for a redesignation of shares?This Q&A examines how a company may carry out a redesignation of shares, meaning a change in the...
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19th May
Practice notes
Financial assistance—a quick guideThe Companies Act 2006 (CA 2006) prohibits: •a public company (or its subsidiary) from giving financial assistance...
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19th May

Most recent Auditors content

Practice notes
Audit legislation and consultations trackerContentsAudit—UK and EU legislationAudit—regulatory guidanceAudit—consultations and reviewsAccounts,...
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10th Sep
Practice notes
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...
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21st Aug
Precedents
Auditors statement of reasons—non-public interest companyTo:The Directors[insert company name] [LTD OR PLC][insert address][insert date]Dear...
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12th Aug
Precedents
Special notice of ordinary resolution to remove an auditorTo: The Directors[insert company name] [Limited OR PLC][insert address of company][insert...
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12th Aug
Precedents
Special notice of ordinary resolution to replace an auditor—private companyTo: The Directors[insert company name] Limited[insert address of...
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12th Aug
Precedents
Special notice of ordinary resolution to replace an auditor—public companyTo: The Directors[insert company name] PLC[insert address of company][insert...
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12th Aug
Precedents
Auditor’s statement of reasons—public interest companyTo:The Directors[insert company name] [LTD OR PLC][insert address][insert date]Dear [Directors...
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12th Aug
Practice notes
Audit authority and accounting authority notifications on an auditor ceasing to hold office—public interest companyBackgroundThere are statutory...
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12th Aug
Practice notes
Removal or resignation of an auditorBackgroundThis Practice Note summarises the statutory provisions of the Companies Act 2006 (CA 2006) in relation...
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12th Aug
Practice notes
Company and Companies House notifications on an auditor ceasing to hold office—financial years beginning before 1 October 2015—unquoted company...
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12th Aug
Practice notes
Company and Companies House notifications on an auditor ceasing to hold office—public interest companyBackgroundThere are statutory provisions...
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12th Aug
Practice notes
An auditor’s liability and its limitsThere are statutory provisions relating to the liability of an auditor of a company and the limits that may be...
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12th Aug
Practice notes
An auditor’s duties and rightsThere are statutory provisions relating to an auditor’s duties and rights.There may be other rules relating to a...
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12th Aug
Practice notes
Auditors and liability limitation agreementsThere are statutory provisions relating to the liability of an auditor of a company and the limits that...
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12th Aug
Practice notes
Audit and auditors—glossaryAAccounting reference period (ARP)Usually the period of 12 months over which a company draws up its accounts. If the...
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12th Aug
Practice notes
Failure to re-appoint an auditorBackgroundThis Practice Note summarises the statutory provisions of the Companies Act 2006 (CA 2006) and other...
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12th Aug
Practice notes
Company and Companies House notifications on an auditor ceasing to hold office—financial years beginning before 1 October 2015—quoted company...
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12th Aug
Practice notes
Failure to re-appoint an auditor—financial years beginning before 1 October 2015 [Archived]ARCHIVED: This archived Practice Note summarised the...
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12th Aug
Practice notes
An auditor’s terms of appointment and remunerationBackgroundThere are statutory provisions relating to the terms of an auditor’s appointment and an...
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12th Aug
Practice notes
Company and Companies House notifications on an auditor ceasing to hold office—non-public interest companyBackgroundThere are statutory provisions...
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12th Aug

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