Archive for June 8th, 2017

SI 2015/980: Is an audit required for a company?

This item was filled under Accounting

Technical helpsheet providing a flowchart, with notes, on whether a company requires and audit under the Companies Act 2006 as amended by the 2015 Regulations.

Continue reading...

SI 2015/980: When is a group ineligible under the Companies Act 2006 as amended?

This item was filled under Accounting

Technical helpsheet on the definition of an ineligible group under the Companies Act 2006 as amended by the 2015 Regulations.

Continue reading...

SI 2015/980 How should the ‘net’ and ‘gross’ criteria be applied when determining audit exemption under the Companies Act 2006 as amended?

This item was filled under Accounting

Technical helpsheet addressing the concept of an ineligible group under the Companies Act 2006 as amended by the 2015 Regulations.

Continue reading...

SI 2015/980: Can a small UK subsidiary of an overseas parent qualify for audit exemption?

This item was filled under Accounting

Technical helpsheet on the factors to consider when deciding whether a company requires and audit under the Companies Act 2006 as amended by the 2015 Regulations.

Continue reading...

Registered auditor signing requirements PAS1/HS21

This item was filled under Accounting

Technical helpsheet providing guidance on the more common reports prepared by accountants which require signature by a registered auditor.

Continue reading...