Audit and auditors

View In-house Advisor by content type:

Latest In-house Advisor News

Featured In-house Advisor content

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...
Read More >
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...
Read More >
19th May
Practice notes
The Quoted Companies Alliance (QCA) Corporate Governance CodeThe Quoted Companies Alliance (QCA) is an independent membership organisation that...
Read More >
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Brexit—exiting the EU under Article 50 [Archived]ARCHIVED: This Practice Note has been archived and is not maintained.This Practice Note contains...
Read More >
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...
Read More >
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...
Read More >
19th May
Practice notes
Redemption of shares—procedureThis Practice Note describes the procedure for a limited company to carry out redemption of its redeemable...
Read More >
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...
Read More >
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...
Read More >
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...
Read More >
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...
Read More >
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....
Read More >
19th May
Practice notes
Quasi-loans to directors, connected persons and related arrangements—requirement to obtain members’ approvalThe Companies Act 2006 (CA 2006) contains...
Read More >
19th May
Practice notes
Substantial property transactions—requirement to obtain members’ approvalThe Companies Act 2006 (CA 2006) contains provisions that restrict and...
Read More >
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...
Read More >
19th May
Practice notes
Getting the Deal Through: Merger Control 2021Jurisdictions coveredThe following jurisdictions are covered in this report:Albania; Australia; Austria;...
Read More >
19th May

Most recent Audit and auditors content

Practice notes
Auditors and liability limitation agreementsThere are statutory provisions relating to the liability of an auditor of a company and the limits that...
Read More >
26th Jul
Practice notes
An auditor’s liability and its limitsThere are statutory provisions relating to the liability of an auditor of a company and the limits that may be...
Read More >
26th Jul
Practice notes
An auditor’s duties and rightsThere are statutory provisions relating to an auditor’s duties and rights.There may be other rules relating to a...
Read More >
19th Jul
Practice notes
Company secretarial resourcesThis Practice Note provides a navigational guide and further links to the company secretarial resources available within...
Read More >
18th Jun
Practice notes
An auditor’s terms of appointment and remunerationBackgroundThere are statutory provisions relating to the terms of an auditor’s appointment and an...
Read More >
5th Jun
Practice notes
Contents of the auditor's report—companiesThere are statutory provisions relating to the content of the auditor's report on the accounts and reports...
Read More >
5th Jun
Precedents
Special notice of ordinary resolution to remove an auditorTo: The Directors[insert company name] [Limited OR PLC][insert address of company][insert...
Read More >
5th Jun
Precedents
Resolution to appoint or re-appoint an auditor and fix remunerationOrdinary resolutionThat[insert name of audit firm] be [appointed OR re-appointed]...
Read More >
5th Jun
Practice notes
Rights of members to raise audit concerns—quoted companiesA company’s obligations in relation to audit and auditors are governed by Part 16 of the...
Read More >
5th Jun
Practice notes
Dormant companies—accounts and auditA dormant company is constituted and managed in the same way as any other company. However, the requirements...
Read More >
5th Jun
Practice notes
The requirement to audit accountsThis Practice Note looks at the requirement that a company’s annual accounts be audited in accordance with Part 16 of...
Read More >
5th Jun
Practice notes
Small companies and micro-entities—audit exemptionIf a company prepares annual accounts for a financial year, they must be audited, unless the company...
Read More >
5th Jun
Practice notes
Subsidiary companies—audit exemptionIf a company prepares annual accounts for a financial year, they must be audited, unless the company is exempt...
Read More >
5th Jun
Practice notes
Appointment of an auditorThere are statutory provisions relating to the appointment of:•an auditor of a private company•an auditor of a public...
Read More >
5th Jun
Practice notes
Filing, distribution and publication of an auditor’s reportThere are statutory provisions relating to the signature, filing and distribution of an...
Read More >
5th Jun

Popular documents