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Our audit services can strengthen your business and stakeholders' confidence. You'll receive professionally verified results and insights that help you grow.

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In today’s global asset management landscape, there is an almost constant onslaught of change and complexity. To combat such complex change, asset managers need a consolidated approach. Read our publication and find out more about what you can achieve by choosing to work with us.

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Risk, Compliance and Professional Standards FRED 82 – Periodic Updates to FRS 100 – 105
The concept of a new suite of standards for the UK and Ireland, aligning with international financial reporting standards, was first conceived in 2002

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Briefing

The Companies Act 2014: Group consolidated accounts

Jillian O'Sullivan 30 Jun 2015

There a number of main changes for CLGs under the Companies Act 2014 (the “Act”):

a CLG does not have to convert or register under the Act but continues in existence;
a CLG will have to change its name to include the words 'Company Limited by Gaurentee' or 'CLG' for 'Ltd' at the end of its name by the end of the transition period, otherwise this will automatically happen;
a CLG may have one member but must have two directors; and
a CLG cannot dispense with the holding of an AGM where it has more than one member.

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The Companies Act 2014: Group consolidated accounts

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