Search Results for: limited company

comfort letter

comfort letter. 1. Securities. A letter from a certified public accountant certifying that no false or misleading information has been used in preparing a financial statement accompanying a securities offering. • Such a letter usu. has limited effect because the CPA ordinarily attests to certain representations and warranties that the issuer has authorized the CPA […]

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law firm

law firm. An association of lawyers who practice law together, usu. sharing clients and profits, in a business organized traditionally as a partnership but often today as either a professional corporation or a limited-liability company. • Many law firms have a hierarchical structure in which the partners (or shareholders) supervise junior lawyers known as “associates,”

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memorandum of association

memorandum of association 〈英〉公司注册证书 英国公司法规定的设立公司的主要法律文件,与美国公司法中的「articles of incorporation」相当。根据英国1985年《公司法》〔Companies Act〕,两人或两人以上通过在公司注册证书上签名并遵循公司登记的其他法定条件,可以成立一家有限责任公司或无限责任公司。其中,公司注册证书应当载明:1公司名称;2注册所在地;3公司目的。其他记载事项有:如公司股东系按股承担有限责任或担保责任的,亦须作相应记载;公开公司〔public company〕亦应在公司注册证书上记载其为公开公司。另据1992年《公司(一人非公开有限公司)法规》〔Companies (Single Member Private Limited Companies) Regulations〕,一个股东亦可设立非公开的有限责任公司。

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