corporate reporting

Our lawyers act for a broad spectrum of clients ranging from start-ups to large multinationals on the corporate law aspects of reporting to shareholders, investors and Companies House. We advise on:

• distributing annual accounts and reports to debenture holders and shareholders;
• in the case of a public company, holding annual general meetings and laying accounts before shareholders at such meetings;
• reporting exemptions available to certain small private companies;
• the requirements for quoted companies to publish annual accounts and reports on their websites;
• appointing and removing auditors;
• the contents of annual accounts and reports (and in particular directors’ and Chief Executive’s statements) in the light of the restriction on unlawful “financial promotions” under the Financial Services and Markets Act 2000 and the exemptions available under the Financial Promotions Order;
• the disclosure requirements for certain listed companies under the Listing Rules;
• shortening and extending accounting reference periods;
• who can and cannot have access to a company’s accounting records;
• directors’ duties in relation to the preparation and signing of accounts;
• the liability of directors for defective and inaccurate accounts;
• in the case of certain listed companies, corporate governance statements under the Disclosure and Transparency Rules;
• the  contents of annual accounts and reports in the light of the prohibitions on false and misleading statements in the Companies Act 2006 and the Financial Services and Markets Act 2000;
• the completion and filing at Companies House of annual returns and notifications of changes to a company’s officers and share capital (please see our Company Secretarial Service for further details); and
• the contents of business plans, circulars and other communications with investors and potential investors to ensure compliance with the financial promotions regime, the Prospectus Rules and prohibition on false, misleading or deceptive statements under the Financial Services and Markets Act 2000.