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Ongoing reporting, filings and compliance - Coggle Diagram
Ongoing reporting, filings and compliance
Financial
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Auditors report
The report of the auditors of a listed company must include details on the additonal auditable sections of the annual report
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The parts of the statement relating to corproate governance that relate to the provisions of the 2018 Governance Code
Any statements relating to coproate governance made in compliance with DTR and whether they've been complied with
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Directors report
The directors of a listed company must also disclose details on the acquisition of their own shares in the directors report
Dividends
A listed company must make a market announcement via an RIS as soon as possible after the directors have approved any decision to pay a dividend or other distribution including the following details
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Any foreign income dividend election and any income tax treated as paid at the lower rate and not repayable
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Resignation of auditors
An auditor of a listed company on ceasing to hold office is required to deposit at the companys registered office a statement of the circumstances connected with their ceasing to hold office
This statement is required even if there are no circumstances connected with their resignation that they consider need to brought to the members attention
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In addition to filing a copy of the auditors resignation with Companies House, companies that constitute major audits are required to notify the FRC
The notification must include the statement of circumstances from the auditor if they consider there are matters to be brought to the attention of members or if there are none, the company must itself state why the audit appointment has terminated
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