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Hi Mike,
a question in the BPP revision kit asks about ‘the small companies regime’. it asks which of the options provided is not a requirement.
could you possible provide a small explanation about what the small companies regime actually is?
i understand (from a google search) that is mentioned in the Companies Act and was recently revised. but am still wondering what it is and what is it for.
Thank you..
Private companies (most of the small companies are private) don’t need to have a company secretary, have restricted requirements re filing of documents, don’t need to publish full financial statements, don’t need an audit ….
Presumably that is what your study text means by ‘small companies regime’
OK?
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