Annual Accounts and Audit Templates

PLEASE BE AWARE THAT THE ECONOMIC CRIME & CORPORATE TRANSPARENCY ACT 2023 IS BEING IMPLEMENTED IN PHASES AND MAY CHANGE SOME OF THE TEMPLATES BELOW. 

The Annual Accounts & Audit section explains the legal requirements on accounting and audit for private companies under the Companies Act 2006. It provides a guidance note and a set of template documents, including board minutes, shareholder resolutions, notices and letters for use by finance directors, company secretaries and auditors when preparing and approving accounts.

Companies are expressly required by law to keep “adequate accounting records” that are “sufficient to show and explain the company’s transactions”. In practice this means private companies must prepare and file annual accounts, and failure to do so is a criminal offence. The Guidance Note is a practical “how to” guide on preparing and distributing annual accounts. It also covers:

• accounting and audit exemptions for small and micro companies
• audit requirements more generally
• the process for appointing, removing and replacing an auditor.

Each document in this section is compliant with the Companies Act 2006. A related Companies House form for changing the accounting reference date is also listed for convenience.

When To Use These Templates

Use these templates when you are:

• Preparing and approving statutory accounts.
• Considering or claiming small or micro company audit exemptions.
• Appointing a new auditor.
• Removing or replacing an existing auditor, including where special notice and a general meeting are required.
• Managing an auditor’s resignation and documenting the reasons.
• Changing the company’s accounting reference date (with the relevant Companies House filing).

Benefits of Using Simply-Docs Accounts and Audit Templates

✅ Provides a structured set of documents to manage the full accounts and audit cycle, from preparation and approval of accounts through to auditor appointment, removal and resignation
✅ Helps ensure that statutory requirements on accounting records, audits, notices and resolutions are met and properly documented
✅ Supports the use of small and micro company audit exemptions while maintaining a clear, defensible paper trail
✅ Drafted for SME private companies, saving time and reducing the risk of non-compliance with the Companies Act 2006 and evolving ECCTA requirements

• Guidance Note: Accounts & Audit
• CHF - AA01 - Change Of Accounting Reference Date
• Board Minutes – Approval of Statutory Accounts
• Shareholders’ Special Resolution - Amendment to Articles of Association
• Shareholders’ Audit Request Letter
• Shareholders’ Ordinary Resolution – Appointment of Auditors
• Shareholders’ Ordinary Resolution – Removal of Auditors and Replacement
• Special notice of resolution to remove auditors
• General Meeting Notice to Remove an Auditor
• General Meeting Minutes to Remove Auditor
• Auditor’s Resignation Letter
• Board Minutes - Resignation of Auditors
• Written Notice of Members Agreeing to Audit Exemption (s.479A CA 2006)
• Board Minutes for a subsidiary company claiming an audit exemption (s.479A Companies Act 2006)
• CHF AA06 Statement of guarantee by a parent undertaking of a subsidiary company (s.479A & 479C Companies Act 2006)

Annual Accounts and Audit Templates is part of Corporate. Just £38.50 + VAT provides unlimited downloads from Corporate for 1 year.