Accounts and reports

Accounts and reports guidance:

The determination of a company’s financial year is a complex process involving the determination of its accounting reference date (ARD) and its accounting reference...

Practice Note

A company must comply with statutory provisions set out in the Companies Act 2006 (CA 2006) in relation to keeping accounting records.Companies Act 2006, ss...

Practice Note

Produced in partnership with Tessa Park of Kingston Smith. This Practice Note outlines the provisions of the Companies Act 2006 (CA 2006) relating to the annual accounts...

Practice Note

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

Practice Note

This Practice Note gives a general overview of the financial reporting obligations of a listed company as regards financial reporting under the Listing Rules and the...

Practice Note

This Practice Note covers the statutory, regulatory and corporate governance framework for directors’ remuneration reports (including the directors’ remuneration policy),...

Practice Note

A company's annual report and accounts will often include an appropriate description of directors' relevant responsibilities for the preparation of those accounts....

Practice Note

Produced in partnership with Tessa Park of Kingston Smith. This Practice Note discusses the requirements of the Disclosure Guidance and Transparency Rules in relation to...

Practice Note

A dormant company is constituted and managed in the same way as any other company. However, the requirements relating to accounts and audit that generally apply to a...

Practice Note

Produced in partnership with Tessa Park of Kingston Smith. This Practice Note provides an overview of the main provisions of the Accounting Directive (2013/34/EU) and the...

Practice Note

The directors of a company have a duty to deliver its accounts and reports for each financial year to Companies House, subject to the exemptions for certain unlimited...

Practice Note

A company has many obligations in relation to accounts and reports under the Companies Act 2006 (CA 2006), as do a company's directors: this Practice Note focuses on...

Practice Note

Chapter 9 of the Listing Rules (LRs) of the Financial Conduct Authority (FCA) imposes various continuing obligations on a company with a premium listing of equity shares...

Practice Note

Companies operating in the UK may be required to report on environmental matters in accordance with: • the Companies Act 2006 (CA 2006) • accounting standards, and •...

Practice Note

Private and public sector organisations are increasingly required to report on their greenhouse gas (GHG) emissions. The extent of a company’s GHG reporting requirements...

Practice Note

Brexit impact The UK corporate reporting framework may be affected by Brexit. For further details of its impact, see Brexit—accounts and reports. Rules and guidance The...

Practice Note

Brexit impact The UK corporate reporting framework may be affected by Brexit. For further details of its impact, see Brexit—accounts and reports. Rules and guidance The...

Practice Note

Companies are required to send a copy of their annual accounts and reports for each financial year to every member of the company, every holder of the company's...

Practice Note

This guidance, dated January 2015, produced by The Chartered Governance Institute (formerly known as ICSA: The Governance Institute) (CGI), sets out a simple contents...

Practice Note

This guidance, dated May 2015, produced by The Chartered Governance Institute (formerly known as ICSA: The Governance Institute) (CGI), sets out what it considers to be...

Practice Note

The UK Corporate Governance Code (UKCG Code) sets out standards of good practice in relation to leadership and effectiveness of the board of directors, remuneration,...

Practice Note

The directors' report has an important function in providing shareholders with information about the company's business which may not be ascertainable from the financial...

Practice Note

The statutory rules governing the annual accounts and reports of medium-sized companies are set out in: • Part 15 of the Companies Act 2006 (CA 2006) • the Large and...

Practice Note

The statutory rules governing the annual accounts and reports of micro-entities (a sub-group of small companies) are set out in: • Part 15 of the...

Practice Note

Produced in partnership with Tessa Park of Kingston Smith. This Practice Note summarises the additional rules governing the preparation of annual accounts and reports by...

Practice Note

The statutory rules governing the annual accounts and reports of small companies (other than micro-entities) are set out in: • Part 15 of the Companies Act 2006 (CA 2006)...

Practice Note

All companies (other than small companies) must prepare a strategic report for each financial year. CA 2006, s 415 requires all companies also to prepare a directors’...

Practice Note

The rules governing annual accounts and reports of unquoted companies are set out in: • Part 15 of the Companies Act 2006 (CA 2006) • the Large and Medium-sized Companies...

Practice Note

Key drivers for voluntary environmental reporting A company may choose to report on environmental matters: • to gain a better understanding of its exposure to...

Practice Note

Reasons for reporting GHG emissions Pressure for companies and governments to report on greenhouse gas (GHG) emissions has been mounting over the last decade. Reports on...

Practice Note