Accountability

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Practice notes
A limited company may buy back shares in itself, if certain conditions set out in the Companies Act 2006 (CA 2006) are met. This is known as a share...
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6th Oct
Practice notes
A share purchase agreement (SPA) will typically include warranties and indemnities given by the seller in favour of the buyer.Why warranties and...
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26th Sep
Practice notes
A limited company may buy back shares in itself, if certain conditions set out in the Companies Act 2006 (CA 2006) are met. This is known as a share...
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5th Oct
Practice notes
It is a fundamental rule of English company law that a limited company having a share capital must maintain that capital. Therefore, a company must...
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Produced in partnership with Christopher Field of Dechert 9th Oct
Practice notes
The allotment of shares and issue of shares is governed by statute and the applicable statutory provisions differ according to the type of company...
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13th Oct
Practice notes
This Practice Note considers the nature of shares in a company and the classes into which they can be divided. If a company has shares of different...
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25th Sep
Practice notes
A company having a share capital may have separate classes of shares. As a general rule, a type of share will form a separate class from other shares...
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8th Oct
Practice notes
Coronavirus (COVID-19): Following the COVID-19 outbreak, some Companies House filing and other administrative procedures have been temporarily...
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26th Sep
Practice notes
The allotment and issue of shares is governed by statutory rules, which differ according to the type of company which is proposing the allotment...
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13th Oct
Practice notes
A limited liability partnership (LLP) is not a partnership but a body corporate that is formed under the Limited Liability Partnerships Act 2000 (LLPA...
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26th Sep
Practice notes
Coronavirus (COVID-19): Following the COVID-19 outbreak, some Companies House filing and other administrative procedures have been temporarily...
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14th Oct
Practice notes
This Practice Note summarises the law in relation to calling a general meeting of a private company limited by shares or a public company limited by...
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25th Sep
Practice notes
Sources of partnership lawThe main body of law governing a general partnership formed under English law (as opposed to a limited liability...
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25th Sep
Practice notes
An intra-group reorganisation involves the transfer of group company share capital or group assets between two or more companies in the same corporate...
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19th Oct
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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12th Oct
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...
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12th Oct

Most recent Accountability content

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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25th Sep
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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25th Sep
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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25th Sep
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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25th Sep
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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26th Sep
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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26th Sep
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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28th Sep
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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28th Sep
Practice notes
BREXIT IMPACT: The UK audit regime may be affected by Brexit. For further details of its impact, see Brexit—statutory audit.There are statutory...
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2nd Oct
Practice notes
BREXIT: As of exit day (31 January 2020) the UK is no longer an EU Member State. However, in accordance with the Withdrawal Agreement, the UK has...
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5th Oct
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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13th Oct
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 Oct
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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19th Oct
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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22nd Oct
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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22nd Oct
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 23rd Oct
Practice notes
Brexit impactAs of exit day (31 January 2020) the UK is no longer an EU Member State. However, in accordance with the Withdrawal Agreement, the UK has...
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Produced in partnership with CLT Envirolaw 23rd Oct

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