Audit

Audit guidance:

There are statutory provisions relating to an auditor’s duties and rights. There may be other rules relating to a company’s obligations in relation to audit and auditors...

Practice Note

There are statutory provisions relating to the liability of an auditor of a company and the limits that may be placed upon it. Prior to 6 April 2008, a company could not...

Practice Note

Brexit impact The UK audit regime may be affected by Brexit. For further details of its impact, see Brexit—statutory audit. Background There are statutory provisions...

Practice Note

BREXIT IMPACT: The UK audit regime may be affected by Brexit. For further details of its impact, see Brexit—statutory audit. There are statutory provisions relating to...

Practice Note

Brexit impact The UK audit regime may be affected by Brexit. For further details of its impact, see Brexit—statutory audit. A Accounting reference period (ARP)Usually the...

Practice Note

ARCHIVED: This archived Practice Note relates to a statement by an auditor of a quoted company ceasing to hold office; see also archived Practice Note: Company and...

Practice Note

ARCHIVED: This archived Practice Note relates to a statement by an auditor of an unquoted company ceasing to hold office for financial years beginning before 1 October...

Practice Note

Brexit impact The UK audit regime may be affected by Brexit. For further details of its impact, see Brexit—statutory audit. Background There are statutory provisions...

Practice Note

Brexit impact The UK audit regime may be affected by Brexit. For further details of its impact, see Brexit—statutory audit. Background There are statutory provisions...

Practice Note

BREXIT IMPACT: The UK audit regime may be affected by Brexit. For further details of its impact, see Brexit—statutory audit. Contents Audit— UK and EU legislation...

Practice Note

In the UK, the audit of accounts and reports is governed by the Companies Act 2006 (CA 2006), Parts 16 and 42. Under CA 2006, s 475, a company is required to have its...

Practice Note

The Directors [Insert company name] [LTD OR PLC] [Insert company address] [Insert date] Dear [Directors OR Secretary] [Insert company name] [LTD OR PLC] (Company) We...

Precedents

There are statutory provisions relating to the liability of an auditor of a company and the limits that may be placed upon it. Prior to 6 April 2008, a company could not...

Practice Note

To: The Directors [insert company name] [LTD OR PLC] [insert address] [insert date] Dear [Directors OR Secretary] [insert company name] [LTD OR PLC] (the...

Precedents

To: The Directors [insert company name] [LTD OR PLC] [insert address] [insert date] Dear [Directors OR Secretary] [insert company name] [LTD OR PLC] (the...

Precedents

At 11pm UK time on 31 January 2020 (exit day), the United Kingdom left the European Union in accordance with a ratified Withdrawal Agreement between the UK and the EU....

Practice Note

ARCHIVED: This archived Practice Note relates to a statement by an auditor of a quoted company ceasing to hold office in relation to a financial year beginning before 1...

Practice Note

ARCHIVED: This archived Practice Note relates to a statement by an auditor of an unquoted company ceasing to hold office in relation to financial years beginning before 1...

Practice Note

Brexit impact The UK audit regime may be affected by Brexit. For further details of its impact, see Brexit—statutory audit. Background There are statutory provisions...

Practice Note

Brexit impact The UK audit regime may be affected by Brexit. For further details of its impact, see Brexit—statutory audit. Background There are statutory provisions...

Practice Note

There are statutory provisions relating to the content of the auditor's report on the accounts and reports of a company. In relation to the need for an auditor's report,...

Practice Note

This Practice Note looks at the statutory requirements in Part 16 of the Companies Act 2006 (CA 2006) relating to the content of the auditor's report on the accounts and...

Practice Note

A dormant company is constituted and managed in the same way as any other company. However, the requirements relating to accounts and audit that generally apply to a...

Practice Note

Brexit impact The UK audit regime may be affected by Brexit. For further details of its impact, see Brexit—statutory audit. Background This Practice Note summarises the...

Practice Note

ARCHIVED: This archived Practice Note summarised the statutory provisions of the Companies Act 2006 (CA 2006) that applied in the event of a company’s failure to...

Practice Note

There are statutory provisions relating to the signature, filing and distribution of an auditor’s report on the accounts and reports of a company. For information on the...

Practice Note