Moore Kingston Smith

Produced in partnership with Tessa Park of Moore Kingston Smith. This Practice Note focuses on the need for a company to produce individual accounts and for a parent company to prepare group accounts.

Produced in partnership with Tessa Park of Moore Kingston Smith. This Practice Note discusses the requirements of the Disclosure Guidance and Transparency Rules in relation to a company’s annual financial report and the related statutory regime. It also considers the requirements in relation to a company active in the extractive industries to file reports annually in relation to payments to governments.

This Practice Note, produced in partnership with Kingston Smith LLP, covers the accounting treatment of joint arrangements, including accounting for joint ventures, associates (exercising significant influence but not joint control), joint operations and joint assets.

Produced in partnership with Tessa Park of Moore Kingston Smith. This Practice Note summarises the additional rules governing the preparation of annual accounts and reports by quoted companies under Part 15 of the Companies Act 2006 and regulations made under it.

This Checklist has been archived and is not maintained. It was produced in partnership with Tessa Park of Kingston Smith, sets out the principal reporting requirements for quoted companies with accounting periods beginning before 1 January 2019 under the Companies Act 2006, the Listing Rules, the Disclosure Guidance and Transparency Rules, and the 2016 edition of the UK Corporate Governance Code. It covers the directors’ responsibility statement, annual accounts, the directors’ report, the corporate governance statement (including the reports of the remuneration, nomination and audit committees), the strategic report, the directors’ remuneration report and the auditor’s report.

Produced in partnership with Tessa Park of Moore Kingston Smith. This checklist sets out the principal reporting requirements for quoted companies with accounting periods beginning on or after 1 January 2019 under the Companies Act 2006, the Listing Rules, the Disclosure Guidance and Transparency Rules, and the UK Corporate Governance Code. It covers the directors’ responsibility statement, annual accounts, the directors’ report, the corporate governance statement (including the reports of the remuneration, nomination and audit committees), the strategic report, the directors’ remuneration report and the auditor’s report.