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Written by Calum Haswell
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Friday, 26 June 2009 |
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The European Commission is considering the adoption of the International Standards on Auditing of the International Auditing and Assurance Standards Board for statutory audits required by Community law. A consultation paper addressing this is available on the EC Europa website (PDF). Consultation ends of 15 September 2009.
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Written by Calum Haswell
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Thursday, 11 June 2009 |
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Citation [2009] All ER (D) 14 (Jun)
Alternative Citations [2009] EWHC 1093 (Ch)
Hearing Date 20 May 2009
Court Chancery Division
Judge Peter Smith J
Representation
Peter Shaw (instructed by Moon Beever) for the applicants.George Bompas QC (instructed by Wedlake Bell) for the respondents.
Abstract
Company – Compulsory winding up. Chancery Division: The court had power under its supervisory role of compulsory winding up and bankruptcy to make orders the effect of which was to grant retrospective sanction under for the bringing of proceedings by a liquidator under the Insolvency Act 1986 despite the requirements not being made out in the original application. Sanction would not be granted in the instant case, however.
Catchwords
Company – Compulsory winding up – Liquidator – Application by liquidator for sanction to bring proceedings – Application erroneously seeking prospective rather than retrospective sanction – Whether prospective sanction should be granted – Whether court having power retrospectively to grant sanction – Whether power should be exercised – Insolvency Act 1986, Sch 4, Pts I, II
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Written by Calum Haswell
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Monday, 01 June 2009 |
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The Financial Reporting Council (FRC) has published a new Exposure Draft, “Going Concern and Liquidity Risk: Guidance for Directors of UK Companies”. This Exposure Draft, aimed at company directors, offers a practical approach to making a going concern assessment and then making appropriate disclosures.
This new Exposure Draft replaces the FRC’s 1994 Guidance, “Going Concern: guidance for directors of listed companies”, taking in 2008 updates: “Going Concern and Financial Reporting: Proposals to revise the guidance for directors of listed companies” and “Going Concern and Financial Reporting: An Update for Directors”. The Exposure Draft is available on the FRC website (PDF).
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Written by Calum Haswell
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Thursday, 28 May 2009 |
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The following statutory instruments have been laid before parliament:
- the draft Registrar of Companies and Applications for Striking Off Regulations 2009;
- the draft Companies Act 2006 (Part 35) (Consequential Amendments, Transitional Provisions and Savings) Order 2009;
- the draft Companies House Trading Fund (Amendment) Order 2009;
- the draft Overseas Companies Regulations 2009;
- the draft Limited Liability Partnerships (Application of Companies Act 2006) Regulations 2009
- The draft Companies Act 2006 (Accounts, Reports and Audit) Regulations
These draft statutory instruments, along with explanatory memoranda, are available on DBERR website.
These draft statutory instruments, along with explanatory memoranda, are available on the DBERR website.
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