Corporate Notes

Payment practices reporting – new Fair Payment Code launched

A new Fair Payment Code has been launched by the government, which aims to tackle late payments, reward good practices and ensure SMEs are paid on time.

Corporate reporting – thresholds for company classification and disclosures in the Directors’ Report amended

The government has made regulations to raise the monetary thresholds used to classify companies as large, medium, small or as a micro-entity and to …

Disclosure of inside information – FCA Primary Market Bulletin

The Financial Conduct Authority (FCA) has published a Primary Market Bulletin (PMB 52) on inside information. It covers: identifying and disclosing …

Payment practices reporting – updated guidance and further measures to tackle late payments

The Department for Business and Trade has updated its guidance on the requirement for large UK companies and LLPs to report on their payment practices, …

Company law – government announces proposed changes to company law, including non-financial reporting requirements

The Department of Business and Trade (DBT) has announced in a ministerial statement details of changes it proposes to make to company law and to …

Corporate reporting – FRC publishes annual review of corporate reporting

The Financial Reporting Council (FRC) has published its annual review of corporate reporting, setting out the findings of its corporate reporting review …

Payment practices reporting – updated guidance and announcement of new measures

The Government has published updated guidance on the requirement for large UK companies and LLPs to report on their payment practices, policies and …

Corporate governance – second review of reporting against Wates Principles

The Financial Reporting Council (FRC) has published its second review of the application of the Wates Corporate Governance Principles by large private …

Corporate reporting – draft updated going concern guidance

The FRC has published an exposure draft of its updated Guidance on the Going Concern Basis of Accounting and Related Reporting (including Solvency and …

Corporate reporting – the future of digital reporting

The FRC has published a discussion paper on the opportunities for the future of digital reporting. Responses to the paper will help inform the workplans …

Half-yearly corporate update – our latest briefing

On the horizon – the new UK Listing Rules

We have released the latest special episode in our ‘on the horizon’ podcast series, in which we discuss the new UK Listing Rules. You can …