Company Secretarial Practice (CSP) : Online Company Law and Corporate Governance Resource

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...

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  • Detailed search of legislation and commentary
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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).