How many accountants out there think you still need to disclose directors' interests in share capital in the Directors' report?
Just having a whinge really - have had two sets of accounts from previous accountants in the last few weeks with several out of date disclosures, including directors interest in shares, dividends on the face of the P&L as a deduction from profit for the year, close company note, authorised share capital.
At least they did refer to CA2006 not 1985 - I had one at the back end of last year that still referred to CA 1985, oh, and a note in the directors report that the accountants were deemed to be appointed as accountants (yes, not auditors - it was audit exempt) under s386 of CA 1985?!? To be fair, that one was a complete pile of **** - it didn't even have any accounting policy or P&L notes - the first note was fixed assets.
Problem is, if they aren't up to date on accounts disclosures, are they up to date with tax etc???
Thanks for 'listening' to my whinge - I work on my own, so its good to vent my frustrations ;)