This Act is fully in force. A couple of key points arising for our corporate clients:
In terms of filing obligations, the most significant change was the reduction in filing deadlines for annual accounts. Private companies have 9 not 10 months after the end of their reporting year.
There have been changes relating to directors and secretaries. A private company does not need a secretary, but if they do appoint one, the details of that secretary must continue to be filed.
Please see also the new Financial Thresholds April 2008 and Trading Disclosures.

