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Article

Herbert Smith Freehills LLP | United Kingdom | 20 Sep 2012

Corporate e-bulletin - 12-09-20

The regulations to implement deregulatory changes to the accounting and auditing requirements in the Companies Act 2006 have been made.

Article

Herbert Smith Freehills LLP | United Kingdom | 1 Aug 2011

FRC consultation papers on narrative reporting

The Financial Reporting Council published a consultation paper in January 2011 entitled "Effective Company Stewardship" which covers a range of financial reporting, auditing and corporate governance issues for listed companies with the aim of improving the quality of annual reports and accounts.

Article

Herbert Smith Freehills LLP | United Kingdom | 1 Aug 2011

Accounting records guidance for directors

The ICAEW has issued a new Technical Release 0111 "Guidance for directors on accounting records under the Companies Act 2006".

Article

Herbert Smith Freehills LLP | United Kingdom | 15 Jul 2009

Tax briefing the senior accounting officer

The measures introduced in Schedule 46 to the Finance Bill 2009: Duties of Senior Accounting Officers of Qualifying Companies (the SAO Measures) seek to impose a personal penalty on senior accounting officers (SAO) for, amongst other things, failure to properly establish and maintain appropriate tax accounting arrangements.

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