Audit and auditors

Audit and auditors guidance:

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...

Practice Note

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...

Practice Note

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...

Practice Note

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...

Practice Note

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...

Practice Note

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,...

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

To: The Directors [insert company name][Limited OR PLC] [insert address of company] [insert date] Special notice: [insert company name][Limited OR PLC] (the Company) [I...

Precedents

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

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