The global body for professional accountants
The Companies Act 2014 is a significant and new piece of legislation, and its interpretation and meaning are as yet untested.
Therefore, this resource cannot be relied upon to identify all changes from existing company law nor provisions which are newly introduced by the Companies Act 2014.
ACCA is continuing to consider the implications of various provisions of the Companies Act 2014 and may issue further commentary in due course.
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Audit Committees Information Document 2017
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Companies Act 2014 – examiners' statutory changes
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Companies Act 2014 - Audit reports
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Companies Act 2014 - Audit exemption
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Companies Act 2014 - Other reports by the auditor
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Companies Act 2014 - Reporting to the ODCE
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Companies Act 2014 - Charges and debentures
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Companies Act 2014 - Receivers
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Category 1 and 2 offences
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