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Company registration and incorporation (UK)

Subscribers form a company for a lawful purpose by signing a memorandum and complying with registration requirements. The application supplies required information, including the proposed name, registered office, proposed officers and applicable capital or guarantee information, together with the required documents and statement of compliance. The registrar registers the documents and issues a certificate of incorporation when satisfied; the certificate establishes incorporation. Detailed filing and identity-verification requirements depend on the law and assessment date.

Worked example

Founders submit the required formation information and documents. On registration the registrar issues a certificate, and the company becomes a separate legal person.

Common mistake

Assuming signing a memorandum alone creates the company before registration.

Where it appears in your exams

QualificationExamRelationshipPeriod
ACCA LW (ENG) Direct September 2026–June 2027
ACCA LW (GLO) Direct September 2026–June 2027