Preface to Fourth Edition 
THE Companies Act, 1929, which consolidates the law relating 
to companies in Great Britain and embraces the new 
statutory requirements of the Companies Act of 1928, has 
necessitated a new edition of the Institute Manual, the third 
edition of which, prepared, as were the previous editions, 
by Judge Shewell Cooper, was published in 1924. 
The preparation of this fourth edition has been undertaken 
on behalf of the Council by Mr. Lionel Leonard Cohen; K.C. 
The complete recasting of the sections of the Consolidation 
Act of 1908, which has been made in the statute of 1929, 
has necessarily involved a good deal of revision. In addition, 
the new law has entailed some rewriting of the text in the last 
edition and the amplifying of certain other portions. Recent 
legal decisions of importance have also been included. 
A chapter has been added on Offers for Sale and kindred 
matters, while the chapter on Audit has been expanded in 
view of the new statutory requirements relating to balance 
sheets, profit and loss accounts and audit. There is also a 
new chapter dealing with the position of foreign companies 
(i.e. companies incorporated outside Great Britain) establish- 
ing a place of business in this country. 
The special features of the earlier editions have been 
retained and in addition to the text of the Companies Act, 
1929, there is included among the appendices, the Companies 
(Forms) Order, 1929, and extracts from the Companies 
'Winding-up) Rules 1929 relating to Voluntary Winding-up. 
The Model Forms in current use in company practice have 
been extended and revised. 
The summarised particulars of statutes regulating com- 
panies in Canada, South Africa, Australasia and India have 
been amplified considerably by detailing the main differences 
detween the law operating in those countries and in Great 
Britain. 
I'he Council and its “Secretarial Practice” Committee 
acknowledge their indebtedness and extend their thanks to 
Mr. Lionel L. Cohen, K.C., as well as to Mr. Harry M. Cohen, of 
Messrs. Linklaters and Paines (the Institute's solicitors). They 
are also indebted to Mr. T. D. D. Divine of Lincoln’s Inn for 
his assistance in seeing the book through the press and 
preparing the general index and the index of cases. 
W TARKER, 
President. 
W. hk. STENTIFORD, 
Chairman. * Secretarial Practice’ Cowiitlen 
[HE HALL OF THE INSTITUTE, 
LoNpoN WaLL, LoNDoN 
July, 1030.