This part of the topic index contains resources on real property issues in the context of corporate transactions such as share and asset purchases. Please select the resource that you require by clicking on the relevant tab below.
Many lawyers have a poor understanding of what accountants and auditors do, how they are regulated and the rules that they have to follow. This note seeks to explain some of the fundamentals of the profession and describe the main issues that accountants and auditors cover in practical terms. The note focuses on audit, in particular, as it is the most likely regulated function where lawyers will deal with accountants.
This note helps an in-house lawyer understand the important process of developing a business plan, how it is tested, presented and all the factors that have to be considered. It looks at the process of financial planning, including market analysis and projecting cash flow.
This practice note explains the way that accounts are prepared, what the different elements of accounts are designed to achieve, the source of the rules governing their content and how they are applied in practice. It also deals with some common misconceptions about accounts that can lead to a misunderstanding about what accounts do and do not show.
This note considers the rules under the Companies Act 2006, that have applied since 1 October 2009, that prohibit a public company from giving financial assistance for the purpose of the acquisition of its shares or those of a parent company, and a private company from giving financial assistance for the purpose of the acquisition of shares of a public parent company. For details of the pre-1 October 2009 position under the Companies Act 1985, see Practice note, Financial assistance: pre-1 October 2009.
This note considers the legal, regulatory and reputational risks arising from communications and all forms of document management, including monitoring and review, storage and disposal of documents, and document retention periods.