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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
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
This Practice Note is part of the Share purchase transaction toolkit.In order to effect all aspects of the transaction, each share purchase...
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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 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 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
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
Shares in a company may be allotted or transferred to any number of holders (whether they are natural persons or corporate entities) to be held...
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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 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 12th Jan
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
Practice notes
Why restore a company to the register?When a company has been struck off it may be possible for an interested person to make an application to the...
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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 provides an overview of the purpose, content and scope of a comfort letter prepared by the auditors of a company preparing to offer...
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9th Nov
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
Produced with input from Rebecca Cousin of Slaughter and May on market practice.This Practice Note summarises the rules and guidance in relation to...
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9th Nov

Most recent Auditors content

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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23rd Apr
Practice notes
There are statutory provisions relating to the appointment of:•an auditor of a private company•an auditor of a public companyIn addition, there may be...
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23rd 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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22nd 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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22nd 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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22nd 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...
Read More >
22nd 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
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
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
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
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
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
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
Practice notes
AAccounting reference period (ARP)Usually the period of 12 months over which a company draws up its accounts. If the company's accounting period does...
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8th Apr
Practice notes
BackgroundThis Practice Note summarises the statutory provisions of the Companies Act 2006 (CA 2006) and other legislation that apply in the event of...
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8th Apr
Practice notes
ARCHIVED: This archived Practice Note summarised the statutory provisions of the Companies Act 2006 (CA 2006) in relation to the removal or...
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8th Apr

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