We have just qualified our audit opinion for one of our clients. The client is a limited company, not a plc.
My question is can we file abbreviated accounts to Companies House with a qualified audit opinion or do we need to file full accounts?
Any help or constructive comments would be greatly appreciated.
Replies (3)
Please login or register to join the discussion.
Abbreviated OK
Hi
If you can file abbreviated accounts for a company, it does not matter whether the report is qualified or not.
In the abbreviated accounts, in the audit report, you will need to reproduce your full audit report.
APB Bulletin 2008/4 will give you the format.
SA
Qualified Auditor?
An auditor really should know the answer to this question ... if you are the auditor - then you seriously need to brush up on your Company Law.
Clock up those CPD hours!
have alook at this APB Bulletin http://www.frc.org.uk/apb/publications/pub1594.html
File abbreviated
You can file abbreviated accounts containing the special audit report saying that the company is eligible to file them. However, this audit report should quote in full the qualification and opinion from the audit report in the full accounts.