Guidance Note: Accounts & Audit
This guidance note is a simple,
The Companies Act 2006 requires that all companies must prepare and file annual accounts, therefore this guidance note covers the following:
- preparation of the annual accounts;
- accounts for micro entities and small companies;
- whether an audit is required; and
- the appointment, removal
andretirement of an auditor.
This guidance note dovetails with our other relevant template documents, including board minutes, shareholder resolutions and consents and the Companies House forms for use when preparing the accounts and managing the audit process.
This document sets out the accounting and audit requirements with clarity and adds detail on the Companies, Partnerships
This document is
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