Companies act
Final business rates review to be published in Autumn
An interim report will be published on 23 March.
Read more »The enterprise bill becomes law
The enterprise bill received royal assent on 4 May 2016, becoming the enterprise act. The act aims to deliver a range of measures to help support businesses.
Read more »Register of persons with significant control requirement introduced
As of 6 April 2016, all companies and limited liability partnerships must now keep a register of persons with significant control.
Read more »Question mark over pre-Budget Report
It is thought that the government may look at removing, if only temporarily, the autumn pre-Budget Report.
Read more »A more in depth look at the act
A more in depth look at the Act
Read more »Filing of accounts and late-filing penalties
Companies are automatically fined if accounts are not submitted on time. Accounts should normally be filed for a private company nine months after the company's accounting reference date.
Read more »An auditor's rights to information
Auditors are appointed by the members and are accountable to them. As a result it is important that auditors are given the information they consider relevant to the fulfilment of their duty to members.
Read more »Appointment of auditors
An auditor of a private company must be appointed for each financial year of the company, unless the directors resolve otherwise on the grounds that audited accounts are unlikely to be required.
Read more »Signing of accounts: directors and auditors
Subject to certain exemptions, a company that meets the small company criteria in respect of a financial year is exempt from the requirement to have an audit of accounts for that year.
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