The following Practice Compliance news provides comprehensive and up to date legal information on The UK’s approach to modern slavery
The following Corporate news provides comprehensive and up to date legal information on Market Standards Trend Report—Trends in UK public M&A in Q1 2025
The following Corporate news provides comprehensive and up to date legal information on Corporate weekly highlights—10 April 2025
Sub-division and consolidation of sharesCoronavirus (COVID-19): Following the coronavirus (COVID-19) outbreak, some Companies House filing and other...
A company’s constitutionWhat is a company's constitution?A company’s 'constitution' is defined under the Companies Act 2006 (CA 2006) as...
Removal of a directorThis note should be read in conjunction with Practice Note: Appointment, retirement and resignation of a director.For an...
Takeover Code—Rule 34—Right of withdrawalThis Resource Note outlines the main provisions of Rule 34 of The City Code on Takeovers and Mergers (Code),...
Appointment of an auditorSTOP PRESS—Impact of the Retained EU Law (Revocation and Reform) Act 2023: This document contains references to retained EU law (REUL) and associated terms introduced by the European Union (Withdrawal) Act 2018 in connection with Brexit. From 1 January 2024, REUL that
What are the implications for a company's directors who have wrongly relied on an audit exemption and filed unaudited accounts?Companies are required to file audited accounts and reports with Companies House unless an exemption applies (such as the small company, subsidiary company or dormant
Auditors and liability limitation agreementsThere are statutory provisions relating to the liability of an auditor of a company and the limits that may be placed upon it. Prior to 6 April 2008, a company could not exempt or indemnify its auditors from liability for any negligence, default, breach of
Subsidiary companies—audit exemptionIf a company prepares annual accounts for a financial year, they must be audited, unless the company is exempt from audit.Qualifying subsidiary exemption from the requirement to audit accountsIf a subsidiary company satisfies certain conditions, it may benefit
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