Articles & features
Auditors’ obligations to report to the FCA
- Nov 2024
- ICAEW
Following the first sanction imposed by the Financial Conduct Authority (FCA) on an audit firm for failing to comply with reporting obligations, ICAEW is reminding auditors of their statutory duty under the Financial Services and Markets Act 2000 to report to the financial regulator.
Corporate ‘cuckooing’ highlights flaws in Companies House reform
- Oct 2024
- ICAEW Insights
Recent business shutdowns have shown how fraudsters can impersonate directors and brands – but experts say that planned Companies House reforms won’t solve the problem.
PROFESSIONAL STANDARDS DEPARTMENT
Audit eligibility changes: check your firm will meet new requirements
- Aug 2024
An important revision is needed to the Audit Regulations to bring them in line with the Companies Act 2006. The updated regulations will come into effect on 1 October 2024 and firms will have until 1 April 2025 to comply. It is possible the changes may impact on firms’ eligibility to be audit registered. We explain the changes, why they are being made and advise what firms should do now.
PROFESSIONAL STANDARDS DEPARTMENT
Steps your firm should now take
- Aug 2024
- Professional Standards Department
In order to assess whether your firm will meet the updated Eligibility Criteria, you should consider these steps as soon as possible. Your firm must comply with these requirements by 1 April 2025.
Guidance
Exclusive
Q&A: November 2024
- Helpsheets and support
- Nov 2024
ICAEW’s Technical Advisory Service offers answers to some topical questions.
Companies Act 2006 requirements for annual accounts and reports
- Helpsheets and support
- Aug 2024
The Companies Act 2006 (CA 2006) requires directors to ensure that the annual accounts give a true and fair view.
Technical round-up: April 2024
- Helpsheets and support
- Apr 2024
The latest technical developments in corporate reporting, including changes to UK law under the Economic Crime and Corporate Transparency Act and the issue of the final periodic review amendments to UK GAAP.
Technical round-up: April 2024
- Helpsheets and support
- Apr 2024
The latest technical developments in corporate reporting, including changes to UK law under the Economic Crime and Corporate Transparency Act and the issue of the final periodic review amendments to UK GAAP.
CPD Training courses
Stay on top of the rapidly evolving corporate governance landscape and discover how to be a high-performing board director.
Corporate governance courses 
Bloomsbury Accounting and Tax Service
Eligible firms have free access to Bloomsbury Professional's comprehensive online library, comprising around 80 titles from some of the country's leading tax and accounting subject matter experts. Find out who is eligible and how you can access the Accounting and Tax Service.
Exclusive
Share transfers, share buy-backs and company reorganisations/demergers
- eBook chapter
- 01 Jul 2024
- Peter Rayney
- Bloomsbury Professional
Tax planning advice for company restructuring and share transfers or buy-backs, written for anyone who advises or runs a family or owner-managed company.
Exclusive
Accountants' legal service
- eBook
- 01 May 2024
- Bloomsbury Professional
- Accountants Legal Service
An easy-to-use, time-saving reference guide for accountants who are faced with an unfamiliar legal problem or query.
Exclusive
Companies legislation
- eBook
- 30 Apr 2024
- Bloomsbury Professional
The full text of the UK Companies Act 2006 and related legislation, including Limited Liability Partnerships Act 2000.
Exclusive
Directors: types, appointment and removal
- eBook chapter
- 01 Apr 2024
- Saleem Sheikh
- Bloomsbury Professional
- Company Law Handbook
Practical guidance on the types of company director and the legal process of appointing or removing a director.
Exclusive
Company secretaries
- eBook chapter
- 01 Apr 2024
- Saleem Sheikh
- Bloomsbury Professional
- Company Law Handbook
Practical information, guidance and checklists to do with the legal duties, qualifications and responsibilities of the company secretary.
Exclusive
Classification of companies
- eBook chapter
- 01 Apr 2024
- Saleem Sheikh
- Bloomsbury Professional
- Company Law Handbook
A chapter examining the types of companies that can be established in the UK, as well as the unincorporated legal forms under which business may be conducted. Includes a checklist for the registration of an unlimited company.
Exclusive
Directors' duties
- eBook chapter
- 01 Apr 2024
- Saleem Sheikh
- Bloomsbury Professional
- Company Law Handbook
Key information on the legal general duties of company directors under the UK Companies Act 2006.
Exclusive
Formation and registration of a company
- eBook chapter
- 01 Apr 2024
- Saleem Sheikh
- Bloomsbury Professional
- Company Law Handbook
A chapter outlining the processes for establishing private and public companies under the Companies Act 2006. Includes a discussion of the differences between ‘off-the-shelf’ and ‘tailor-made’ companies, along with checklists setting out incorporation steps and procedures.
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eBooks
The Library & Information Service provides a collection of eBooks as a benefit of membership. Please note that ICSA publications are only available to ICAEW members and ACA students. Please log in to access these titles. If you are unable to access an eBook, please see our Help and support or contact library@icaew.com
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Joint ventures and shareholders' agreements
- eBook
- 11 Jan 2022
A guide to the law and practice in this core area of corporate law surrounding joint ventures and shareholders' agreements. Includes a number of template documents, including a shareholders’ agreement, an international joint venture agreement, and a support agreement.
Exclusive
FRS 100 – Application of financial reporting requirements
- eBook chapter
- 01 Feb 2019
Guide from 2019 focusing on each area of the financial statement in detail with illustrative examples. This chapter covers the basis of preparation of financial statements, the status of the SORPs, requirements for transition, and requirements of the Companies Act 2006.
Exclusive
FRS 102 - Small entities
- eBook chapter
- 01 Feb 2019
Guide from 2019 focusing on each area of the financial statement in detail with illustrative examples. This chapter gives a summary of FRS 102 Section 1A and related Companies Act 2006 requirements, and covers the scope of the small entities and LLPs regime, recognition and measurement requirements, the complete set of financial statements, statement of financial position, income statement (or profit and loss account), notes to the financial statements, statutory exemptions, and filing requirements.
Exclusive
Company secretary
- eBook chapter
- 01 Jul 2017
Chapter 14 discusses the role of the company secretary and their contribution to corporate governance.
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You are permitted to access, download, copy, or print out content from eBooks for your own research or study only, subject to the terms of use set by our suppliers and any restrictions imposed by individual publishers. Please see individual supplier pages for full terms of use.
Industry press
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Exclusive
Corporate secretary's governance role
- Jan 2018
- Paul Marcela
- Vanguard Publications
Article looks at the corporate [company] secretary's vital role in corporate governance and board operations. Written from an American perspective but is still relevant to other jurisdictions.
Exclusive
Do you need a chief governance officer?
- Sep 2016
- Gail Wilson Webber
- Vanguard Publications
Article looks a the growth in the corporate governance responsibilities facing public companies which has lead to the traditional corporate [company] secretary role evolving into a 'chief governance officer' role.
Exclusive
A company secretary is every leader's wise friend
- May 2015
- Hannah Barker
- Director Publications
Interview with Simon Osborne, Chief Executive of ICSA who outlines the roles and responsibilities of a company secretary and explains why private companies still employ them even though it is no longer a legal requirement.
Terms of use:
You are permitted to access articles subject to the terms of use set by our suppliers and any restrictions imposed by individual publishers. Please see individual supplier pages for full terms of use.
Useful links
Set up a limited company: step by step
- Website
- 14 May 2024
A guide to setting up a limited company, appointing directors and shareholders or guarantors, and registering for tax.
Good practice guidance for company meetings
- Website
- 21 Jul 2022
FRC guidance for good practice that listed companies should consider adopting in order to enhance effective shareholder participation when planning and conducting annual general meetings (AGMs) and other general meetings.
Role of the company secretary
- Website
- 30 May 2018
An outline of the role and responsibilities of the company secretary from the Law Donut
ICSA Resource Centre
- Website
- 29 May 2018
Guidance on all areas of company secretarial. Some guidance is available for ICSA members only but many are available to non members.
Retention of records
- Website
- 29 May 2018
Best practice guide from document storage company Iron Mountain.
Company administration FAQs
- Website
- 29 May 2018
Answers to frequently asked questions from Law Donut with regards to company administration including roles and responsibilities, filing requirements, company books and records and board meetings.
Companies House guidance
- Website
- 29 May 2018
A collection of guides about registering, filing and disclosing information with Companies House.
Setting up
- Website
- 29 May 2018
Gov.uk hub page for setting up a new business. Includes pages on different legal entities: sole trader; business partnership; private limited company; social enterprise; overseas company; unincorporated associations.
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