Companies act

The enterprise bill becomes law

The enterprise bill received royal assent on 4 May 2016, becoming the enterprise act. The act aims to deliver a range of measures to help support businesses.

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Register of persons with significant control requirement introduced

As of 6 April 2016, all companies and limited liability partnerships must now keep a register of persons with significant control.

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P46 (car)

Question mark over pre-Budget Report

It is thought that the government may look at removing, if only temporarily, the autumn pre-Budget Report.

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Medical profession

From one expert in the field to another. From a financial point of view, the medical profession is probably the most complex of all the professions.

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Filing of accounts and late filing penalties

Companies are automatically fined if accounts are not submitted on time. Accounts should be normally be filed for a private company nine months after the company's accounting reference date.

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An auditor's rights to information

Auditors are appointed by the members and are accountable to them. As a result it is important that auditors are given the information they consider relevant to the fulfilment of their duty to members.

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Appointment of auditors

An auditor of a private company must be appointed for each financial year of the company, unless the directors resolve otherwise on the grounds that audited accounts are unlikely to be required.

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