Free Access CIMA BA4 New Release

The restriction should be stated in the company's articles of association

The restriction should be stated in the company's memorandum of association

The restriction should be stated in the application to register a company (form IN01)

No restriction is possible as all company's now have unlimited objects

as a result of the financial or other interests of a professional accountant or of an immediate or close family member

when a previous judgment needs to be re-evaluated by the professional accountant responsible for that judgment

when a professional accountant promotes a position or opinion to the point that subsequent objectivity may be compromised

when a professional accountant may be deterred from acting objectively by threats, actual or perceived

A claim in respect of "wrongful trading" may only be brought by the liquidator against a director or a shadow director of the company.

A claim in respect of "wrongful trading" may only be brought by a creditor of the company against a director or shadow director of the company.

A claim in respect of "wrongful trading" may only be brought by the liquidator against a shareholder, director or shadow director of the company.

A claim in respect of "wrongful trading" may only be brought by the shareholders against a director or shadow director of the company.

A fraud policy statement

A fraud response plan

A public relations plan

Outlining clear disciplinary procedures