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Practice Direction 7 of 2006: Accounting Entity Names

The direction concerns names identical to existing accounting entities or other registered businesses. It explains that specified words and elements are disregarded when comparing names, so minor formatting changes do not necessarily produce a distinct name.

Source checked · 11 October 2026 Historical document

Elements ignored in the name comparison

The direction disregards legal suffixes, plural forms, letter case, spacing and punctuation in specified comparisons. It treats the ampersand and the word and alike. Certain geographic and corporate expressions at the end of a name are also disregarded, subject to the stated related-entity exception. A cosmetic change is therefore different from a genuinely distinct proposed name.

Official source

A concise, independent Apex Gateway guide based on the official English source, not a reproduction of the complete document. Consult the original for full conditions, exceptions and subsequent updates.

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