ACCA F4 - Corp and Business Law (ENG)

195

Topic list Syllabus reference

1 Promoters and pre-incorporation contracts D4(a)

2 Pre-incorporation expenses and contracts D4(b)

3 Registration procedures D4(c)

4 Statutory books and records D4(d)

5 Statutory returns D4(d)

e

Company formation

Introduction

This chapter concentrates on the procedural aspects of company formation.
Important topics in these sections include the formalities that a company must
observe in order to be formed, and the liability of promoters for pre-
incorporation contracts.

This chapter also considers the concept of the public accountability of limited
companies in terms of the records they must keep and returns they must
make.