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Practice notes
Form of transfer of sharesThere are a number of circumstances in which shares in a company may be transferred, eg upon a sale of the shares, through...
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19th May
Practice notes
Removal of a directorThis note should be read in conjunction with Practice Note: Appointment, retirement and resignation of a director.For an...
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19th May
Practice notes
The Quoted Companies Alliance (QCA) Corporate Governance CodeThe Quoted Companies Alliance (QCA) is an independent membership organisation that...
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19th May
Practice notes
Brexit—exiting the EU under Article 50 [Archived]ARCHIVED: This Practice Note has been archived and is not maintained.This Practice Note contains...
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Produced in partnership with Adam Cygan of University of Leicester 19th May
Practice notes
Disclosure Guidance and Transparency Rules requirements—the annual financial reportThis Practice Note discusses the requirements of the Disclosure...
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Produced in partnership with Tessa Park of Moore Kingston Smith 19th May
Practice notes
DTR Resource Note—DTR 5—Vote Holder and Issuer Notification RulesThis Resource Note outlines the main provisions of Chapter 5 of the Disclosure...
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19th May
Practice notes
Redemption of shares—procedureThis Practice Note describes the procedure for a limited company to carry out redemption of its redeemable...
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19th May
Practice notes
Supervision of traineesThe requirements when supervising trainees derive from the SRA Codes of Conduct and the SRA’s specific regulatory requirements...
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19th May
Practice notes
Tailoring a shelf companyA person wishing to set up a new company has the following options:•they can incorporate a new company in accordance with the...
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19th May
Practice notes
Insider listsThis Practice Note considers the obligation of an issuer who issues or proposes to issue financial instruments which are within the scope...
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19th May
Practice notes
Introduction to retained EU lawThis Practice Note provides an introduction to retained EU law. It provides an overview of the key definitions and...
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Produced in partnership with Dr. Kieran Laird of Gowling WLG 19th May
Q&As
Corporate redomiciliation—can a non-UK company redomicile into the UK?It is possible for a non-UK incorporated company to redomicile to the UK....
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19th May
Practice notes
Quasi-loans to directors, connected persons and related arrangements—requirement to obtain members’ approvalThe Companies Act 2006 (CA 2006) contains...
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19th May
Practice notes
Substantial property transactions—requirement to obtain members’ approvalThe Companies Act 2006 (CA 2006) contains provisions that restrict and...
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19th May
Practice notes
Matters reserved for the boardThe UK Corporate Governance Code (UKCG Code) of the Financial Reporting Council (FRC) sets out standards of good...
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19th May
Practice notes
Getting the Deal Through: Merger Control 2021Jurisdictions coveredThe following jurisdictions are covered in this report:Albania; Australia; Austria;...
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19th May

Most recent Accounts and reports content

Practice notes
The corporate governance statementThe UK Corporate Governance Code (UKCG Code) sets out standards of good practice in relation to leadership and...
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4th Aug
Practice notes
Company secretarial resourcesThis Practice Note provides a navigational guide and further links to the company secretarial resources available within...
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31st Jul
Q&As
How do you make an application under section 1096 of the Companies Act 2006 for a court order to remove a document from a company's public record at...
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Produced in partnership with Tom Stewart Coats of XXIV Old Buildings 31st Jul
Practice notes
Mandatory environmental reportingCompanies operating in the UK may be required to report on environmental matters in accordance with:•the Companies...
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Produced in partnership with Ardea International 31st Jul
Practice notes
Voluntary environmental reportingKey drivers for voluntary environmental reportingA company may choose to report on environmental matters:•to gain a...
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Produced in partnership with CLT Envirolaw 31st Jul
Practice notes
Voluntary greenhouse gas reportingReasons for reporting GHG emissionsPressure for companies and governments to report on greenhouse gas (GHG)...
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Produced in partnership with Ardea International 31st Jul
Precedents
Board minutes—approving, circulating and filing the accounts and reports of a private company[insert company name] LIMITEDMinutes of a meeting of the...
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30th Jul
Practice notes
Mandatory greenhouse gas reportingPrivate and public sector organisations are increasingly required to report on their greenhouse gas (GHG) emissions....
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Produced in partnership with CLT Envirolaw 30th Jul
Practice notes
Strategic report and supplementary materialCompanies are required to send a copy of their annual accounts and reports for each financial year to every...
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30th Jul
Practice notes
The quoted companies regimeThis Practice Note summarises the additional rules governing the preparation of annual accounts and reports by quoted...
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Produced in partnership with Tessa Park of Moore Kingston Smith 30th Jul
Practice notes
Accounts and reports—individual and group accountsThis Practice Note focuses on the need for a company to produce individual accounts and for a parent...
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Produced in partnership with Tessa Park of Moore Kingston Smith 30th Jul
Practice notes
Continuing obligations—financial reportingCoronavirus (COVID-19): following the coronavirus outbreak, the Financial Conduct Authority published...
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30th Jul
Precedents
Resolution—approving the directors’ remuneration policyOrdinary resolution:That the directors’ remuneration policy set out on pages [insert page no.]...
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30th Jul
Practice notes
The strategic reportAll companies (other than small companies) must prepare a strategic report for each financial year.CA 2006, s 415 requires all...
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30th Jul
Precedents
Resolution—approving directors’ remuneration reportOrdinary resolution:That the directors’ remuneration report (other than the part containing the...
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30th Jul
Practice notes
The Chartered Governance Institute guidance on contents list for the annual report of a UK companyThis guidance, dated January 2015, produced by The...
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30th Jul
Practice notes
The medium-sized companies regimeThe statutory rules governing the annual accounts and reports of medium-sized companies are set out in:•Part 15 of...
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30th Jul
Precedents
Resolution—receiving accounts and reportsOrdinary resolution:That the audited accounts of the Company for...
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30th Jul
Practice notes
Directors’ remuneration reportThis Practice Note covers the statutory, regulatory and corporate governance framework for directors’ remuneration...
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30th Jul
Practice notes
The directors' reportThe directors' report has an important function in providing shareholders with information about the company's business which may...
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30th Jul

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