2009年6月ACCA试题：F4试题（全球）答案七

　　4 （a） Except in relation to specifically exempted companies， such as those involved in charitable work， companies are required to indicate that they are operating on the basis of limited liability. Thus private companies are required to end their names， either with the word ‘limited’ or the abbreviation ‘ltd’， and public companies must end their names with the words ‘public limited company’ or the abbreviation ‘plc’。 Welsh companies may use the Welsh language equivalents （Companies Act （CA）2006 ss.58， 59 & 60）。

　　Companies Registry maintains a register of business names， and will refuse to register any company with a name that is the same as one already on that index （CA 2006 s.66）。

　　Certain categories of names are， subject to the decision of the Secretary of State， unacceptable per se， as follows：

　　（i） names which in the opinion of the Secretary of State constitute a criminal offence or are offensive （CA 2006 s.53）

　　（ii） names which are likely to give the impression that the company is connected with either government or local government authorities （s.54）。

　　（iii） names which include a word or expression specified under the Company and Business Names Regulations 1981 （s.26（2）（b））。 This category requires the express approval of the Secretary of State for the use of any of the names or expressions contained on the list， and relates to areas which raise a matter of public concern in relation to their use.

　　Under s.67 of the Companies Act 2006 the Secretary of State has power to require a company to alter its name under the following circumstances：

　　（i） where it is the same as a name already on the Registrar‘s index of company names.

　　（ii） where it is ‘too like’ a name that is on that index.

　　The name of a company can always be changed by a special resolution of the company so long as it continues to comply with the above requirements （s.77）。

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