Parliament has passed the Companies Act 1985 (Electronic Communications) Order 2000.
The order allows company documents such as annual reports, which a company previously had to send to all their shareholders in hard copy, to be sent to shareholders electronically instead.
Shareholders will be able to opt in to receive their documents electronically.
A list of recommended best practice points is available on the Institute of Chartered Secretaries and Administrators website.
To look at the list of best practice points visit www.icsa.org.uk/ pubs.html or go to www.accountancyage.com.
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