Audit obligations

Audit obligations guidance:

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

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

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

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

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

A company’s obligations in relation to audit and auditors are governed by Part 16 of the Companies Act 2006 (CA 2006). The CA 2006 introduced rights for members of quoted...

Practice Note

If a company prepares annual accounts for a financial year, they must be audited, unless the company is exempt from audit. Brexit impact The UK audit regime may be...

Practice Note

If an LLP prepares annual accounts for a financial year, they must be audited, unless the company is exempt from audit. Brexit impact The UK audit regime may be affected...

Practice Note

If a company prepares annual accounts for a financial year, they must be audited, unless the company is exempt from audit. Brexit impact The UK audit regime may be...

Practice Note

The UK Corporate Governance Code (UKCG Code), which is issued and administered by the Financial Reporting Council (FRC) is the benchmark for good governance of listed...

Practice Note

This guidance, dated March 2017 and updated in January 2020, was produced by The Chartered Governance Institute (formerly known as ICSA: The Governance Institute) (CGI)...

Practice Note

This Practice Note looks at the requirement that a company’s annual accounts be audited in accordance with Part 16 of the Companies Act 2006 (CA 2006) and other...

Practice Note

This Practice Note looks at the requirement that an LLP’s annual accounts be audited in accordance with Part 16 of the Companies Act 2006 (CA 2006) as applied to limited...

Practice Note