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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
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
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
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 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
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
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
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
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
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
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
This Practice Note describes the legal issues that may arise where there is a gap in time between exchange/signing (at which time the share purchase...
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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
Precedents
Please note that this precedent is for information only and is a memorandum setting out the details of the Model Code that was contained in the...
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9th Nov
Practice notes
As a corporation (as defined) has no physical presence, it must appoint an individual to attend and act on its behalf at a general meeting of a...
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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 Accountability content

Practice notes
Companies operating in the UK may be required to report on environmental matters in accordance with:•the Companies Act 2006 (CA 2006)•accounting...
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Produced in partnership with Ardea International 18th Jan
Practice notes
NOTE: This archived Practice Note states the corporate governance requirements on risk management and internal control that applied to premium listed...
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18th Jan
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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18th Jan
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...
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17th Jan
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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15th Jan
Practice notes
All companies (other than small companies) must prepare a strategic report for each financial year.CA 2006, s 415 requires all companies also to...
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15th Jan
Practice notes
Brexit impact11 pm (GMT) on 31 December 2020 marks the end of the Brexit transition/implementation period entered into following the UK’s withdrawal...
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Produced in partnership with CLT Envirolaw 15th Jan
Practice notes
Reasons for reporting GHG emissionsPressure for companies and governments to report on greenhouse gas (GHG) emissions has been mounting over the last...
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Produced in partnership with Ardea International 15th Jan
Practice notes
Private and public sector organisations are increasingly required to report on their greenhouse gas (GHG) emissions. The extent of a company’s GHG...
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Produced in partnership with CLT Envirolaw 15th Jan
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...
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14th Jan
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...
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14th Jan
Practice notes
This report, dated June 2013, was produced by Airmic, a members’ association supporting those responsible for risk management and insurance within...
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14th Jan
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...
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14th Jan
Practice notes
Key drivers for voluntary environmental reportingA company may choose to report on environmental matters:•to gain a better understanding of its...
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Produced in partnership with CLT Envirolaw 8th Jan
Practice notes
Part 14 of the Companies Act 2006 (the CA 2006) and the Political Parties, Elections and Referendums Act 2000 (PPERA 2000) contain provisions which...
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6th Jan
Practice notes
This guidance, dated November 2008, produced by The Chartered Governance Institute (formerly known as ICSA: The Governance Institute) (CGI), covers...
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6th Jan
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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10th Dec

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