Distributable profits guidance

Guidance on distributable and realised profits under the Companies Act 2006 issued by the Institute of Chartered Accountants in England and Wales and the Institute of Chartered Accountants of Scotland (the "Institutes").

This guidance should be referred to in the determination of realised profits and losses under the Companies 2006. Distributions under the Companies Act 1985 are dealt with in the existing guidance TECH 02-10.

Distributable Profits Guidance - PDF [726 KB]


  • Guidance
  • Corporate and financial reporting

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