Audit, risk and internal control

View Corporate by content type:

Latest Corporate News

Featured Corporate content

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...
Read More >
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...
Read More >
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...
Read More >
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...
Read More >
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...
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
Coronavirus (COVID-19) IMPACT: Certain filing and registration deadlines are extended by temporary measures introduced to mitigate the consequences of...
Read More >
9th Nov
Precedents
Definitions Delete the existing definition of ‘Consideration’ in Precedent: Share purchase agreement—pro-buyer—corporate...
Read More >
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,...
Read More >
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...
Read More >
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,...
Read More >
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...
Read More >
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...
Read More >
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...
Read More >
9th Nov
Practice notes
A limited company that proposes to issue redeemable shares must comply with the provisions of the Companies Act 2006 (CA 2006).Why do companies issue...
Read More >
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...
Read More >
9th Nov

Most recent Audit, risk and internal control content

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...
Read More >
23rd Apr
Practice notes
This Resource Note outlines the main provisions of Section 4 (Audit, risk and internal control) of the UK Corporate Governance Code (UKCG Code) and...
Read More >
12th Apr
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...
Read More >
12th Apr
Practice notes
BREXIT: 11pm (GMT) on 31 December 2020 (‘IP completion day’) marked the end of the Brexit transition/implementation period entered into following the...
Read More >
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...
Read More >
8th Apr
Practice notes
Coronavirus (COVID-19): This Practice Note contains guidance that may be affected by the coronavirus (COVID-19) outbreak. For further details of its...
Read More >
7th Apr
Practice notes
Coronavirus (COVID-19): This Practice Note contains guidance that may be affected by the coronavirus (COVID-19) outbreak. For further details of its...
Read More >
7th Apr
Practice notes
This guidance, dated March 2017 and updated in January 2020, was produced by The Chartered Governance Institute (formerly known as ICSA: The...
Read More >
26th Feb
Practice notes
This report, dated June 2013, was produced by Airmic, a members’ association supporting those responsible for risk management and insurance within...
Read More >
25th Feb
Practice notes
NOTE: This archived Practice Note states the corporate governance requirements on risk management and internal control that applied to premium listed...
Read More >
25th 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...
Read More >
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...
Read More >
25th Feb

Popular documents