The following Corporate guidance note provides comprehensive and up to date legal information covering:
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.
The UK audit regime may be affected by Brexit. For further details of its impact, see Brexit—statutory audit.
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:
every member of the company
every holder of the company’s debentures
every person who is entitled to receive notice of general meetings of the company, and
a person nominated to enjoy information
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