Guidance

Company law: legislative and practical changes to the UK company law framework

Guidance on legislative changes to the Companies Act 2006, and the wider impacts to the UK’s accounting and audit regulatory framework.

• From: Department for Business, Energy & Industrial Strategy
• Published: 25 October 2019

This publication was withdrawn on 7 January 2021

This page has been withdrawn because it’s out of date.

For current information read:

Accounting for UK companies
Auditing for UK auditors and audit firms operating in the European Economic Area (EEA)
Changing your company registration
Changes to Companies House forms

You can also get a personalised list of actions for your business.

Documents

Company law: legislative and practical changes to the UK company law framework from 1 January 2021

PDF, 467 KB, 27 pages

Details

This guidance details the changes that have been made to the Companies Act 2006 and the wider framework of corporate law and accounting and audit regulation that came into force on 1 January 2021. In nearly all cases the changes only impact businesses that have a cross-border relationship with the EU:

• through conducting business operations in the EU
• by being an EU company or individual operating in the UK
• by being a subsidiary or branch with an EEA parent
• by being a UK subsidiary or branch with an EEA parent

In most cases the changes are minimal.

There are more detailed requirements in relation to auditors that are also covered in this guidance document.

Published 25 October 2019