Filing, distribution and publication of an auditor’s report
Filing, distribution and publication of an auditor’s report

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

  • Filing, distribution and publication of an auditor’s report
  • Brexit impact
  • Distribution of an auditor's report
  • Publication of an auditor's report
  • Filing of an auditor’s report

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 need for an auditor's report, see Practice Notes: The requirement to audit accounts and Contents of the auditor's report.

There may be other rules relating to a company’s obligations in relation to audit and auditors that apply a listed company, an AIM company or a company with securities that are listed on the NEX Exchange Main Board, NEX Exchange Growth Market or 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.

Distribution of an auditor's report

A copy of the auditor’s report must also be sent, along with a company’s annual accounts and other reports for a financial year, to:

  1. every member of the company

  2. every holder of the company’s debentures

  3. every person who is entitled to receive notice of general meetings of the company, and

  4. a person nominated to enjoy information