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Western Selection P.L.C.’s response to the FRC’s consultation: Improving the Quality of Reporting by Smaller Listed and AIM Quoted Companies

13 Aug 2015

Key concerns: The FRC should make it clear that good governance normally requires that the company secretary is not the FD, and that accounts preparation can only benefit from having a separation of these roles and a second qualified person involved in the preparation of accounts. Companies need feedback to improve.  The best form of …

Changes to Companies Act 2006 affecting all Company Accounts from 1 July 2015

20 Jul 2015

CHANGES TO COMPANIES ACT 2006 AFFECTING ALL COMPANY ACCOUNTS FROM 1 JULY 2015 Section 409 Companies Act (the ‘Act’) requires that the notes to a company’s accounts include information on its related undertakings. Prior to 1 July 2015, section 410 of the Act allowed companies to limit these disclosures in their accounts to principal subsidiaries …