Connected person: Difference between revisions

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A person or corporate entity connected to a director, such as a member of the director's family or a company controlled by the director.   
A person or corporate entity connected to a director, such as a member of the director's family or a company controlled by the director.   


This is defined for the purposes of the UK Companies Act and of FRS 8 in relation to disclosure.
This is defined for the purposes of the UK Companies Act.
 
 
Relevant accounting standards include Section 33 of FRS 102.
 


== See also ==
== See also ==
* [[Connected company]]
* [[Disclosure]]
* [[Disclosure]]
* [[FRS  8]]
* [[FRS  102]]


[[Category:Regulation_and_Law]]
[[Category:Compliance_and_audit]]

Latest revision as of 12:10, 6 November 2015

UK Company law.

A person or corporate entity connected to a director, such as a member of the director's family or a company controlled by the director.

This is defined for the purposes of the UK Companies Act.


Relevant accounting standards include Section 33 of FRS 102.


See also