Publication
La Cour suprême du Canada tranche : les cadres ne pourront se syndiquer au Québec
Le 19 avril dernier, la Cour suprême du Canada a rendu une décision fort attendue en matière de syndicalisation des cadres.
Mondial | Publication | August 28, 2015
Welcome to Essential Corporate News, our weekly news service covering the latest developments in the UK corporate world.
On August 26, 2015 Companies House announced some further updates to the implementation schedule of the Small Business, Enterprise and Employment Act 2015 which it had previously published on August 20, 2015. The additional changes are as follows:
April 2016 (previously January 2016)
June 2016 (previously April 2016)
Late 2016/2017 (previously October 2016)
Aside from these changes, the implementation schedule remains as previously announced on August 20, 2015.
(Companies House, The Small Business, Enterprise and Employment Act is here, 26.08.15)
On August 26, 2015 the Department for Business, Innovation & Skills (BIS) published an update on the implementation of the EU Audit Directive and regulation following Baroness Neville Rolfe’s Written Ministerial Statement of July 20, 2015, which named the Financial Reporting Council (FRC) as the intended UK competent authority for the regulation of auditors.
The following consultations will take place so that the necessary reforms can take effect on June 17, 2016:
BIS consultation
BIS intends to publish a formal consultation in the next few weeks, focussing on the definition of a public interest entity (PIE), FRC powers and Professional Bodies’ responsibilities, mandatory retendering and rotation of PIE auditor appointments and other issues.
FRC consultation
The EU reforms introduce changes to auditing and ethical standards. The FRC will, in September 2015, report on the decisions it has reached in light of the responses to its preliminary consultation, and consult further on the detail of implementation. This will include types of entities in scope, prohibited non-audit services to audit clients, application of independence principles across firms’ networks, and audit firm and key audit partner rotation. At the same time, the FRC will amend existing auditing standards resulting from recent revisions to international auditing standards. The consultation will also include proposed changes to the UK Corporate Governance Code and its associated Guidance on Audit Committees. At a subsequent date, the FRC expects to consult on other issues, including possible changes to its disciplinary arrangements.
FCA and PRA consultations
The EU reforms introduce new audit committee requirements applying to all PIEs. The FCA will consult in early September 2015 on audit committee requirements applying to entities with securities admitted to trading on a regulated market, as an update to the Disclosure Rules and Transparency Rules (DTR) in the FCA handbook, which are supported by the UK Corporate Governance Code. The PRA will be consulting in mid-September 2015 on audit committee requirements for banks, building societies and insurers regardless of whether or not they have issued transferable securities. If a firm falls within both the scope of the FCA and PRA audit committee rules, the PRA intends it should comply with both sets of rules.
(BIS, Update on the implementation of the EU Audit Directive and Regulation, 26.08.15)
Publication
Le 19 avril dernier, la Cour suprême du Canada a rendu une décision fort attendue en matière de syndicalisation des cadres.
Publication
Le budget 2024 propose d’élargir la portée de certains pouvoirs permettant à l’ARC de demander des renseignements aux contribuables tout en prévoyant de nouvelles conséquences pour les contribuables contrevenants.
Publication
L'impôt minimum de remplacement (IMR) est un impôt sur le revenu additionnel prévu dans la Loi de l’impôt sur le revenu (Canada) (la « Loi ») auquel sont assujettis les particuliers et certaines fiducies qui pourraient autrement avoir recours à certaines déductions et exemptions et à certains crédits pour réduire leur impôt sur le revenu fédéral canadien régulier.
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