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Company secretary

Practical information and guidance on the duties, role and responsibilities of the company secretary

In this section

Information overload – practical tips

In recent years the length of board packs has increased significantly, especially in financial services, often surpassing a thousand pages. This information overload can hamper board members’ ability to think clearly, and thus their ability to make challenges where appropriate.

Large companies’ duty to report on payment practice and performance

The payment performance requirements contained in the Small Business Enterprise & Employment Act came into force in April 2017. Large businesses will be required to report on the first six months’ payment performance on accounting periods commencing after 6 April 2017.

Ineligible companies and groups

This helpsheet has been issued by ICAEW’s Technical Advisory Service to help members understand when a company or a group is ineligible for the small companies regime. The helpsheet identifies the legislative requirements of the Companies Act 2006, highlights key definitions and offers practical examples to help understand the interpretation of the requirements.

Legal Alert is a monthly checklist from Atom Content Marketing highlighting new and pending laws, regulations, codes of practice and rulings that could have an impact on your business

Case law: Companies with sole shareholder-directors should review articles in case their death stops company functioning

Companies should review their articles to ensure that the death of a shareholder-director won't leave them without either owners or directors. If it will, they should amend the articles, as the court has confirmed it will exercise its discretion to rectify a company's register of shareholders to resolve the situation only in exceptional circumstances.

Disclaimer: These publications from Atom Content Marketing are for general guidance only, for businesses in the United Kingdom governed by the laws of England. Atom Content Marketing, expert contributors and ICAEW (as distributor) disclaim all liability for any errors or omissions.

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FRS 102 - Small entities

Fully updated guide focusing on each area of the financial statement in detail with illustrative examples. This chapter gives a summary of FRS 102 Section 1A and related Companies Act 2006 requirements, and covers the scope of the small entities and LLPs regime, recognition and measurement requirements, the complete set of financial statements, statement of financial position, income statement (or profit and loss account), notes to the financial statements, statutory exemptions, and filing requirements.

Company secretary

Chapter 14 discusses the role of the company secretary and their contribution to corporate governance.

The chairman of the board

Chapter 11 looks at the Chairman's role in governance and their role on the board and the chair's interaction with CEO, company secretary, senior independent director (SID) and shareholders.

Company secretary's handbook (11th edition)

An authoritative guide to company secretarial practice. Detailed commentary is accompanied by over 80 precedents. The 5th edition of this title is available through our Ebook Central subscription.

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Industry press

The Library & Information Service provides a collection of articles as a benefit of membership. Please log in to view these articles. If you are unable to access the articles, please see our Help and support page or contact library@icaew.com.

How to plan for the 2018 AGM season

Article gives guidance on planning for annual general meetings (AGMs) in 2018

Corporate secretary's governance role

Article looks at the corporate [company] secretary's vital role in corporate governance and board operations. Written from an American perspective but is still relevant to other jurisdictions.

Do you need a chief governance officer?

Article looks a the growth in the corporate governance responsibilities facing public companies which has lead to the traditional corporate [company] secretary role evolving into a 'chief governance officer' role.

Who is telling your company story?

Article discusses the importance of an investor relations officer and board of directors on businesses during engagement with shareholders along with the growing number of corporate secretaries with credibility and skills that could provide businesses effective shareholder engagement.

A company secretary is every leader's wise friend

Interview with Simon Osborne, Chief Executive of ICSA who outlines the roles and responsibilities of a company secretary and explains why private companies still employ them even though it is no longer a legal requirement.

Terms of use: You are permitted to access articles subject to the terms of use set by our suppliers and any restrictions imposed by individual publishers. Please see individual supplier pages for full terms of use.

Role of the company secretary

An outline of the role and responsibilities of the company secretary from the Law Donut

ICSA Resource Centre

Guidance on all areas of company secretarial. Some guidance is available for ICSA members only but many are available to non members.

Retention of records

Best practice guide from document storage company Iron Mountain. Registration required for free download.

Company administration FAQs

Answers to frequently asked questions from Law Donut with regards to company administration including roles and responsibilities, filing requirements, company books and records and board meetings.

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