An auditor’s duties and rights
An auditor’s duties and rights

The following Corporate practice note provides comprehensive and up to date legal information covering:

  • An auditor’s duties and rights
  • Brexit impact
  • Coronavirus (COVID-19) and audit
  • An auditor’s duties and rights
  • Duties of an auditor in relation to preparation of an auditor's report
  • Offences in relation to statements omitted from the auditor's report
  • Duty of an auditor in relation to signature of an auditor’s report
  • Auditor’s information rights
  • Offences in relation to an auditor's information rights
  • An auditor’s rights in relation to resolutions and meetings

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 that apply to a listed company, an AIM company or a company with securities that are listed on the AQSE Main Market, AQSE Growth Market or AQSE Trading (formerly NEX Exchange Main Board, NEX Exchange Growth Market and NEX Exchange Secondary Market), but these are outside the scope of this Practice Note.

Brexit impact

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

Coronavirus (COVID-19) and audit

For information on the various emergency measures relating to financial reporting and audit implemented by the relevant regulatory authorities as a result of the coronavirus pandemic see Practice Note: Coronavirus (COVID-19)—impact on annual accounts and reports. For quick links to the key legislative and regulatory measures see Coronavirus (COVID-19)—impact on financial reporting and audit in Practice Note: Audit legislation and consultations tracker.

For broader information on the key issues that may arise for Corporate practitioners in relation to the coronavirus (COVID-19) pandemic see Practice Note: Coronavirus (COVID-19)—key issues for Corporate lawyers.

An auditor’s duties and rights

Duties of an auditor in relation to preparation of an auditor's report

The function of a company’s auditor is to report (the auditor's report) on the annual accounts of a company. The auditor’s report

Popular documents