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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 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
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
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
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
The principle definedCompany decisions are made by way of resolutions of the shareholders. There are three ways in which a resolution of a company may...
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Produced in partnership with Philip Hinks of 3 Verulam Buildings (3VB) 12th Jan
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
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
BREXIT IMPACT: The law as set out in this Practice Note may be affected by Brexit. For further details on the potential impact of Brexit, see Impact...
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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
Practice notes
Company directors are not, by virtue only of their office as director, automatically entitled under company law to remuneration for services as a...
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9th Nov
Practice notes
Coronavirus (COVID-19): Following the coronavirus (COVID-19) outbreak, the London Stock Exchange released a notice to give companies guidance on the...
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9th Nov

Most recent Audit content

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
Practice notes
If a company prepares annual accounts for a financial year, they must be audited, unless the company is exempt from audit.Small company exemption from...
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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
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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8th Apr
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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8th Apr
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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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
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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8th Apr
Practice notes
ContentsCoronavirus (COVID-19)—impact on financial reporting and auditAudit— UK and EU legislationAudit—regulatory guidanceAudit—consultations and...
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26th Mar
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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22nd Mar
Precedents
Ordinary resolutionThat[insert name of audit firm] be [appointed OR re-app...
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15th Mar
Precedents
To: The Directors[insert company name] PLC[insert address of company][insert date]Special notice: [insert company name] PLC (the Company)[I OR We],...
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15th Mar
Precedents
Ordinary resolutionThat [insert na...
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1st Mar
Precedents
To:The Directors[insert company name] [LTD OR PLC][insert address][insert date]Dear [Directors OR Secretary][insert company name] [LTD OR PLC] (the...
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1st Mar
Precedents
To:The Directors[insert company name] [LTD OR PLC][insert address][insert date]Dear [Directors OR Secretary][insert company name] [LTD OR PLC] (the...
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1st Mar
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 Feb
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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25th Feb
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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25th Feb

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