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Company secretary guidance

Guidance and reports from the ICAEW on the role and responsibilities of the company secretary

Displaying 1-25 of 25 results
Exclusive AUDIT AND ASSURANCE FACULTY Q&A: November 2024
  • Helpsheets and support
  • Nov 2024
  • ICAEW
ICAEW’s Technical Advisory Service offers answers to some topical questions.
CORPORATE REPORTING FACULTY Companies Act 2006 requirements for annual accounts and reports
  • Helpsheets and support
  • Aug 2024
  • Corporate Reporting Faculty
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
  • Alison Bonathan
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
  • Alison Bonathan
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
  • Alison Bonathan
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 ADVISORY SERVICES Striking off a company - accounting, auditing and other considerations
  • Helpsheets and support
  • Dec 2023
  • Technical Advisory Services
Technical helpsheet issued to help ICAEW members consider the options and impacts of striking off a company in terms of accounting, audit and other considerations.
CORPORATE REPORTING FACULTY The Economic Crime and Corporate Transparency Act: accounts and filing aspects
  • Helpsheets and support
  • Dec 2022
  • Corporate Reporting Faculty
This page looks at the reforms to Companies House, introduced by The Economic Crime and Corporate Transparency Act, that impact the preparation and filing of accounts. It also signposts to information on other measures contained within the Act.
CORPORATE REPORTING FACULTY Determining the size of a company
  • Helpsheets and support
  • Sep 2022
  • Corporate Reporting Faculty
When preparing and filing accounts and reports in accordance with the Companies Act 2006 (CA 2006), there are four sizes of company to consider - micro-entity, small, medium-sized and large.
PROFESSIONAL STANDARDS DEPARTMENT Reporting discrepancies in the PSC register
  • Helpsheets and support
  • Jul 2022
  • Professional Standards Department
This page is part of a series on the most common issues we've found when reviewing firms' compliance with the Money Laundering Regulations.
CORPORATE REPORTING FACULTY UK regulation for company accounts - overview
  • Helpsheets and support
  • Sep 2019
  • Corporate Reporting Faculty
The Companies Act 2006 (CA 2006) requires directors to ensure that the annual accounts give a true and fair view. In this section the Corporate Reporting Faculty provides an overview of UK financial reporting regulation for different types of company.
CORPORATE REPORTING FACULTY ICAEW KNOW HOW Small company filing options FAQs
  • Helpsheets and support
  • Sep 2019
  • Financial Reporting Faculty
This page answers frequently asked questions about the filing options for small companies.
Exclusive CORPORATE REPORTING FACULTY Filing requirements and defective accounts for UK companies
  • Helpsheets and support
  • Sep 2019
  • Corporate Reporting Faculty
On this page the Corporate Reporting Faculty outlines the periods allowed for filing and provides links to further guidance including on the filing options for small companies and micro-entities, and on the revision of defective accounts that have previously been published.
FINANCIAL SERVICES FACULTY Information overload: effective boards and committees in financial services
  • Thought leadership report
  • Feb 2019
  • PDF (2,007kb)
  • Financial Services Faculty
This report provides practical recommendations to improve the provision of information in board packs within financial services.
FINANCIAL SERVICES FACULTY Information overload: effective boards and committees in financial services
  • Thought leadership report
  • Feb 2019
  • Financial Services Faculty
ICAEW provides practical recommendations to reduce the size of board packs and make them more effective for boards. Our proposals will enable board chairs, management, executives and non-executives to improve their own papers, ensure that responsibilities are clearly defined and make certain that non-executives do not have to deal with information overload. The proposals we provide work in the context of three overarching principles.
Exclusive TECHNICAL ADVISORY SERVICES TECHNICAL ADVISORY SERVICES HELPSHEET Community Interest Companies (CICs)
  • Helpsheets and support
  • Oct 2018
  • Technical Advisory Services
Technical helpsheet issued to help ICAEW members understand key aspects of the legal, regulatory and reporting frameworks for Community Interest Companies (CICs).
Exclusive TECHNICAL ADVISORY SERVICES TECHNICAL ADVISORY SERVICES HELPSHEET Is a company dormant?
  • Helpsheets and support
  • Oct 2018
  • Technical Advisory Services
Technical helpsheet issued to help ICAEW members to understand whether or not a company is dormant under the Companies Act 2006.
Exclusive TECHNICAL ADVISORY SERVICES TECHNICAL ADVISORY SERVICES HELPSHEET Small and micro company size calculator
  • Helpsheets and support
  • Aug 2018
  • Technical Advisory Services
Technical helpsheet to assist ICAEW members in determining whether a company meets the small or micro entity thresholds under the Companies Act 2006.
Exclusive TECHNICAL ADVISORY SERVICES TECHNICAL ADVISORY SERVICES HELPSHEET Is a company micro?
  • Helpsheets and support
  • Aug 2018
  • Technical Advisory Services
This helpsheet has been issued by ICAEW’s Technical Advisory Service to help members understand when a company qualifies as a micro entity under the Companies Act 2006.
AUDIT AND ASSURANCE FACULTY Preparing an audit report for English and Scottish registered providers of social housing/registered social landlords - registered under The Companies Act 2006
  • Helpsheets and support
  • Jun 2018
  • Audit and Assurance Faculty
This guide is designed to explain the main changes that are needed to the audit report of a company that is an English Registered Provider of Social Housing (RP) or Scottish Registered Social Landlord (RSL) that does not prepare group financial statements, compared to that of a company. It does not seek to explain every difference, just the key areas to consider as a result of the differing legal and regulatory requirements.
Money laundering regulations compliance review 2018 checklist
  • Helpsheets and support
  • Mar 2018
  • DOCX (167kb)
AML checklist issued 8 March 2018. Updated April 2023.
Exclusive TECHNICAL ADVISORY SERVICES TECHNICAL ADVISORY SERVICES HELPSHEET Auditor resignation – Company responsibilities
  • Helpsheets and support
  • Nov 2016
  • Technical Advisory Services
Technical helpsheet with a flowchart to help ICAEW members to understand the process a non public interest company should follow upon resignation of its auditor.
Exclusive TECHNICAL ADVISORY SERVICES TECHNICAL ADVISORY SERVICES HELPSHEET Ineligible companies and groups
  • Helpsheets and support
  • Jan 2016
  • Technical Advisory Services
This helpsheet has been issued by ICAEW’s Technical Advisory Service to help members understand when a company or a group is ineligible for the small companies regime. The helpsheet identifies the legislative requirements of the Companies Act 2006, highlights key definitions and offers practical examples to help understand the interpretation of the requirements.
Exclusive TECHNICAL ADVISORY SERVICES TECHNICAL ADVISORY SERVICES HELPSHEET Illegal dividends in a private company
  • Helpsheets and support
  • Feb 2015
  • Technical Advisory Services
Technical helpsheet regarding the payment of illegal or unlawful dividends in private companies.
Exclusive TECHNICAL ADVISORY SERVICES TECHNICAL ADVISORY SERVICES HELPSHEET Which documents in the annual accounts need a signature?
  • Helpsheets and support
  • Jan 2014
  • Technical Advisory Services
Technical helpsheet explaining which documents in the original set of annual accounts and reports of companies and LLPs require signatures, as well as explaining the signature requirements for the filing and publication copies.
Exclusive TECHNICAL ADVISORY SERVICES TECHNICAL ADVISORY SERVICES HELPSHEET Can accounts be prepared and filed at Companies House in a foreign currency?
  • Helpsheets and support
  • Jan 2014
  • Technical Advisory Services
Technical helpsheet to help ICAEW members to understand whether companies can prepare and file their accounts at Companies House in a foreign currency.
Displaying 1-25 of 25 results