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