Companies Act 2006 - ACCA UK's guide to the key
issues.
The Companies Act 2006 extends, except as otherwise
provided or where the context otherwise requires, to the whole of the United
Kingdom including Northern Ireland.
Welcome to
ACCA UK's summary of those points in the Companies Act 2006 most likely to
impact on members in the corporate sector and public practice. There are no
restrictions on using this content; you are welcome to share it with colleagues
and clients.
key issues - an overview
Demystifying the
Companies Act ACCA UK recently
held a special one day conference which explored the new Companies Act. Detailed
articles from speakers on the day are contained in this e-newsletter, while here
is an overview of the day's main points. MORE
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Company constitutions
Mike Griffiths looks at changes
to company constitutions, in an overview of his session at ACCA UK's Companies
Act conference. MORE
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Decision making in
companies Mike Griffiths looks
at changes to decision making in companies, in an overview of his session at
ACCA UK's Companies Act conference. MORE
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Changes to shares
Mike Griffiths examines changes
to shares, in an overview of one of his sessions at ACCA UK's Companies Act
conference. MORE
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The resignation of
auditors Lecturer Stephen
McAlpine provides a summary of his session on the resignation of auditors at
ACCA UK's Companies Act Conference. MORE
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Accounting and
reporting update Lecturer Stephen McAlpine provides a summary of his session
on accounting and reporting update at ACCA UK's Companies Act
Conference. MORE
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Auditor liability
Lecturer Stephen McAlpine
provides a summary of his session on auditor liability at ACCA UK's Companies
Act Conference. MORE
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Signing the audit
report Under the new Act,
the requirements for the signature of the auditor's report have been amended.
Auditors will need to sign in their own name, for and on behalf of the
firm. MORE
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Companies Act 2006 -
ACCA guidance documents ACCA
has produced three guidance documents you may find useful in interpreting the
Companies Act. MORE
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Practitioners and the
Companies Act An examination of
how the Companies Act will impact on
practitioners. MORE
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changes at a glance
Key commencement dates
A summary of the key commencement
dates of the Companies Act. MORE
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BERR guide to the
Companies Act BERR's four page
guide to the Companies Act 2006. MORE
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Companies House filing
deadlines The Companies Act
2006 has changed the filing deadlines for company
accounts. MORE
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Step-by-step guide to
the removal and resignation of an auditor ACCA has prepared a step-by-step guide to the removal and
resignation of an auditor under the Companies Act
2006. MORE
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Medium-sized groups
For accounting periods beginning
after 6 April 2008 medium-sized groups will need to prepare group consolidated
accounts. The exemption that previously applied now only relates to small
groups. MORE
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Audit-exempt
companies: APB Bulletins The APB
has issued four bulletins for use by auditors, directors and practitioners
advising audit-exempt companies. MORE
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Limitation of
liability for auditors FRC
guidance on limitation of liability for auditors. MORE
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