Companies Act 2006 - ACCA UK's guide to the latest 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. ACCA UK's previous guide to the Companies Act is also available. Welcome to ACCA UK's latest 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 The Companies Act – a brief introduction An introduction to the Companies Act and an overview of the key areas of change. MORE >>>   The Annual General Meeting after the Companies Act 2006 Mike Griffiths looks at the impact of the Companies Act 2006 on the Annual General Meetings (AGMs) of private companies. MORE >>>   The statutory requirement to disclose off balance sheet arrangements Guy Loveday summarises the disclosure of off balance sheet arrangements. MORE >>>   Late filing penalties changes Stuart Morgan discusses the changes in late filing penalties, looking at the reasons behind the change, the key elements involved and the issue of the Registrar’s discretion when it comes to collecting a penalty for late filing. MORE >>>   Changes affecting share capital A summary of the changes affecting share capital including the reduction of share capital and removal of the financial assistance prohibition. MORE >>>   Financial Reporting Review Panel (FRRP) takes action on all qualified accounts; quoted and unquoted companies The Financial Reporting Review Panel will encourage directors who presently prepare accounts that do not comply with the law to address the non-compliance so that neither the audit qualification nor the Panel enquiry is necessary in the future. MORE >>>   Guide to directors' confidentiality Under the Companies Act, every director must provide Companies House with a contact address from 1 October 2009. This article explains what is classified as a ‘contact address’ and who will have access to this information. MORE >>>   The Company Names Adjudicators Mike Griffiths explores the legal implications of the recently published Company Names Adjudicator Rules. MORE >>>   Changes to related party disclosure A summary of the disclosure requirements in both group and non-group situations for director’s benefits, advances, credit and guarantees. MORE >>>   Enhanced business review requirements for the directors’ report Section 417 of the Companies Act 2006 brought in enhanced business review requirements for quoted companies for financial periods beginning on or after 1 October 2007. MORE >>>   60 second update Exemptions from producing consolidated group accounts An overview of the exemptions from producing consolidated group accounts detailed in the Companies Act 2006. MORE >>>   Auditors’ notifications upon ceasing to hold office The audit and accounts provisions include new requirements to notify the appropriate audit authority when an auditor ceases to hold office. MORE >>>   Requirements for directors Under the Act the minimum age of a director is 16 years and at least one company director must be a ‘natural person’. MORE >>>   Directors’ Service Agreements Mike Griffiths discusses the service agreements of directors and members’ entitlement to see it. MORE >>>   ACCA related updates Your vote at the Companies Act conference At the recent Companies Act conference ACCA asked the audience to vote on a number of questions based on the recent and forthcoming Companies Act changes. This is a summary of the results. MORE >>>   Engagement Letters CD-ROM ACCA UK has recently launched a new version of its Engagement Letters CD-ROM, updated for current legislation including the Companies Act 2006. MORE >>>   changes at a glance Changes to auditor regulations An overview of the changes in the Companies Act that impact on auditors. MORE >>>   Companies Act 2006: new provisions Looking at the number of provisions under the Companies Act 2006 that came into force in October 2008. MORE >>>   When an auditor resigns The Companies Act 2006 has changed the way the notification of an auditor’s resignation must be handled. MORE >>>   Technical Factsheet 142 Guidance on notification to appropriate audit authority on auditor ceasing to hold office. MORE >>>   The Practitioner and the Companies Act 2006 Guidance on the areas of the Companies Act having the greatest impact on practitioners and auditors. MORE >>>   Companies House (Company Secretary) Following the introduction of Part 12 of the Companies Act 2006, the company secretary becomes optional for private companies but remains mandatory for public companies. MORE >>>   IFRS in the NHS The NHS needs to adopt International Accounting Standards from 2009/10. This article provides an introduction to the impact on public sector bodies. MORE >>>   events Companies Act Conference 2009 ACCA UK's next Companies Act conference will take place on Thursday 29 October 2009. MORE >>>   Company Law Update If you missed this year’s Conference, you can attend this Update on Tuesday 18 November. MORE >>>   Contact us» ACCA Homepage - Terms and conditions Published by ACCA UK Technical Advisory Service

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