Understanding the Impact of Brexit- Accounting

For the last forty years UK company law has been very heavily influenced by EU directives and regulations. As the UK extricates itself from the EU there are various issues which will affect some companies and their auditors for periods commencing on or after 1 January 2021. Also, there are potential changes to the way in which UK companies operate and are regulated.


  • The definition of ineligible groups.
  • Exemption from group accounts for intermediate parent companies.
  • Exemption from preparing and filing accounts for dormant companies.
  • Use of “EU-adopted” International Accounting Standards (IAS).
  • Companies and groups with cross-border activities.
  • Proposed changes to filing of accounts.
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