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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Latest News

BEIS consults on proposals for a new Audit, Reporting and Governance Authority

The Department for Business, Energy and Industrial Strategy (BEIS) has published an initial consultation on the recommendations of the independent review of the Financial Reporting Council (FRC), led by Sir John Kingman, chairman of Legal & General more...

FRC seeks to make going concern assessments by auditors more robust

The Financial Reporting Council (FRC) has published proposals which would require auditors to dig a little deeper and exercise more professional scepticism when assessing whether or not a company is a going concern. In a consultation more...

Recent Changes

Appendix 10.2 Table of company forms and 19.17 Voluntary striking off

Updated to reflect that form DS01 can now be web-filed.

11.17 Directors' duties under the Companies Act 2006

New para. 11.17.3 added covering the GC100 Group guidance on stakeholder considerations under s. 172.

12.10A.2 Gender diversity

Updated to reflect the Hampton-Alexander Review's 2018 report and to cross refer to the strategic report requirements.

12.15A Directors' remuneration policy and 12.5B Directors' remuneration report

Updated to reflect changes introduced by the Companies (Miscellaneous Reporting) Regulations 2018 for financial years commencing on or after 1 January 2019.

12.17 Guidance on remuneration

Updated to reflect the Investment Association's latest Principles of Remuneration.