Company Secretarial Practice for PLCs –  Many people think that all PLCs are listed and that their shares are traded on a stock exchange, but that is not the case: you can have a “private” PLC, provided that it adheres to the basic rule that the PLC must have at least two directors, a suitably qualified company secretary who is on record with Companies House, share capital of at least £50,000 (of which a minimum of 25% must have been paid into the company) and a trading certificate has been obtained before the PLC starts trading. In addition, a PLC’s accounts need to be audited by a statutory registered auditor.

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