Corporate introductory materials

Corporate introductory materials guidance:

Brexit impact The UK audit regime may be affected by Brexit. For further details of its impact, see Brexit—statutory audit. A Accounting reference period (ARP)Usually the...

Practice Note

These training materials consist of template PowerPoint slides that can be used as the basis of one or more training seminars in relation to the creation and variation of...

Practice Note

A Annual returnUp to and including 29 June 2016, a company (and limited liability partnership) had a duty to deliver an annual return to Companies House which complied...

Practice Note

A Alternative record-keepingProvisions in Part 8 of the Companies Act 2006 (CA 2006), as inserted by Schedule 5 of The Small Business, Enterprise and Employment Act 2015...

Practice Note

A ABISee Association of British Insurers. Association of British InsurersA trade association of the UK insurance industry, with a focus on corporate governance issues and...

Practice Note

A Alternate directorAn individual (whether another director or any other person) appointed by a director to exercise that director’s powers and carry out that director’s...

Practice Note

BREXIT IMPACT: The United Kingdom voted to leave the European Union. Brexit can occur either in accordance with a ratified withdrawal agreement between the UK and the EU...

Practice Note

B Buy outThis is the purchase of a company or a controlling interest in a corporation’s shares. This often happens when a company’s existing managers wish to take control...

Practice Note

A Alternate directorAn individual (whether another director or any other person) appointed by a director to exercise that director’s powers and carry out that director’s...

Practice Note

These training materials consist of template PowerPoint slides that can be used as the basis of one or more training seminars in relation to directors’ remuneration. The...

Practice Note

These training materials consist of template PowerPoint slides that can be used as the basis of one or more training seminars in relation to directors’ duties and...

Practice Note

Brexit impact The operation of the UK listing and prospectus regime may be affected by Brexit. In particular for the purposes of this note, changes to reflect the UK’s...

Practice Note

A ABISee Association of British Insurers. Accounts meetingThe particular general meeting of the company at which its annual accounts and reports are (or are to be) laid...

Practice Note

D Designated memberThe member of a limited liability partnership designated pursuant to the Limited Liability Partnership Act 2000 who performs certain duties in relation...

Practice Note

A Accelerated depreciation Accelerated depreciation is the set of Inland Revenue Service rules that allow businesses to deduct from their taxable income the declining...

Practice Note

These training materials consist of template PowerPoint slides that can be used as the basis of one or more training seminars in relation to the protection of minority...

Practice Note