Company Secretarial Practice Online
The UK’s leading company secretarial information resource. CSP gives you detailed explanation and commentary on all aspects of company law and corporate governance, covering all the events that can occur in the life of a UK limited company from incorporation through to winding up. View more...Why register with CSP Online?
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Latest News
FRC urges listed companies to improve the quality of reporting
In an open letter to finance directors and audit committee chairs, the Financial Reporting Council (FRC) has called for improvements more...
HMRC to become a preferential creditor again in corporate insolvencies
The Government is planning to make HMRC a preferential creditor again with regard to certain taxes from April 2020. This will reverse legislation introduced in 2002 which relegated HMRC to the status of an ordinary creditor. When more...
Recent Changes
12.10A Boardroom diversity
Reference added to
research by
University of Exeter
Business School.
Chapter 13 Board and committee meetings
New para.13.4.6
added on ICSA
guidance on Effective
Board Reporting.
Also generally
updated to reflect
2018 UK
Corporate Governance
Code and
modernise references
to the 'chair'
rather than the
'chairman'.
16.19 Strategic report
Updated to reflect
the requirement for
a s. 172 statement
and the revised FRC
Guidance on the
Strategic Report.
16.20 Directors' report
Updated to reflect
changes to the
content requirements
for large and
medium-sized
companies introduced
by the Companies
(Miscellaneous
Reporting)
Regulations 2018 (SI
2018/860).