From next year the largest further education colleges wanting to hire CFOs must ensure applicants are qualified accountants

As of today, companies will be held criminally liable for wider range of offences committed by senior managers, with ‘greater scrutiny from both prosecutors and their own organisations’

Sophie Brookes and Debbie Shaw examine rulings on HMRC opposition to restructuring and use of cross-class cram down in Waldorf Production, warranties in M&A transactions in Hoffman and share purchase agreements in Veranova Bidco LP

Government confirms requirement to file balance sheet and P&L accounts publicly on Companies House will have an opt-out from April 2028, but abridged accounts will be abolished

After Accountex audience pressures Companies House over uncertainty about changes to profit and loss (P&L) filing, Department for Business & Trade steps in to clarify

Sophie Brookes and Debbie Shaw assess rulings on treating accounting liabilities as assets in Nawaz-Khan, whether auditors have duty to report fraud to individual shareholders in Crowe, and director misconduct and insolvency in Greensill case

Under Crime & Policing Act 2026 companies held criminally liable for wider range of offences committed by 'senior managers'

Sophie Brookes and Debbie Shaw examine unfair prejudice petitions in Zedra, trade mark licence termination in Zaha Hadid, questions of unlawful poaching in Guy Carpenter and subscriber shares in Zavarco

Overhaul of Senior Managers Regime expected to reduce costs and complexity with 12-week reporting time for new applications

Revised accounting rules for academy schools for 2025-26 accounts now available with clarifications on related party transactions and employment benefits disclosures

Sophie Brookes and Debbie Shaw examine rulings on invalid execution of deeds in South Bank Hotel case when PA signs contract for director, use of estoppel to overrule £28m assignment of debt in liquidated private equity firm Abraaj and fine for interim CFO for insider trading AIM shares