Timescales for filings Flashcards
AP03 / AP04
14 days
TM01 / TM02
14 days
AP01 / AP02
14 days
Special notice to company to remove director
not less than 28 days prior to GM/AGM
Application to court to cancel variation of share rights
21 days of resolution being passed
Copy of court order confirming alteration to share rights after application by members to cancel
15 days
Resolution to amend articles, and copy of new articles
15 days
RR01/RRO2, and copy of resolution to re-register
15 days of passing
Application to court to cancel resolution re-registering
28 days of passing
Notice period for GMs traded public co
21 days, unless certain conditions met
Notice period for GMs traded public co if conditions met
14 days
Time for a members resolution to be passed
28 days
Time for proposed resolution by members to be circulated
21 days
Notice and accompanying documents in advance of AGM
21 days (clear notice)
Notice and accompanying documents in advance of AGM (complying with UKCGC)
20 business days
Notice of resolution removing director
28 days in advance of meeting
Notice of resolution removing auditor
28 days in advance of meeting
Notice of resolution appointing director
28 days in advance of meeting
Notice for AGM
21 days
GM private company
14 days
Fresh notice of a meeting that has been adjourned for more than 14 days
7 days
Shareholder request that poll vote was validly recorded and counted
30 days
Company to confirm whether shareholder’s poll vote was validly recorded and counted
15 days following receipt of request
Copy of resolution giving authority to allot
15 days
Period for members to accept offer of pre-emption
14 days
Amount of time for payment of call on shares
Minimum 14 days
Stamp duty
30 days
Share certificates
2 months
Entering details of shares allotted
2 months
Registering (or declining) transfer of shares
2 months
Period for which a company striking off must be dormant, not having changed name
3 months
Filing accounts private cos
9 months
Filing accounts public cos
6 months
Quoted/listed company publishing accounts
4 months
Half-yearly financial report (listed co’s)
2 months
Holding AGM traded public co
6 months of ARD
Holding AGM traded private co
9 months of ARD
Filing SH01
1 month
Max term for auditor of PIE
20 years
Max term for auditor of PIE before tender
10 years
What is the cooling off period after auditing PIE for 20 years? (before then being able to audit same co)
4 years
How long can a single audit partner be responsible for audit of a PIE?
7 years
What is the cooling off period for single audit partner after auditing PIE for 7 years? (before then being able to audit same co)
3 years
After how many years, does the APB recommend that association with the same client is given more careful consideration?
10 years
What is the APBs recommendation on the length of time an audit partner should be responsible for carrying out the audit of one PIE?
5 years maximum, then 5 years off
What is the period for appointing auditors after first audited financial year?
Within 28 days commencing on the deadline for sending accounts to members, or within 28 days of the date the accounts were sent to members (if earlier)
Governance code recommends external board review how often?
3 years
Governance Code no longer consider NED independent after how many years?
9
Can’t be NED if employee within last…?
5 years
How often remuneration policy approved
Every 3 years
Annual financial report available for how long
10 years
How long minutes and records kept for?
Minimum 10 years
How long accounting records kept public co?
6 years
How long accounting records kept private co?
3 years
For how long must poll vote result be made available on website
2 years
Max period for authority to allot
5 years
