Do I need to disclose the comparatives in a related party note if they are not related?

I have a new client, who has a related party disclosure in their audited accounts last year.  However, I don't think that the party was in fact related in this year or last year, and therefore don't want to disclose the current year transactions - so my question is whether it is correct to leave it out altogether, given that the comparative figures were disclosed last year?  If not, what should be disclosed?


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Comparative figures

Euan MacLennan |
Euan MacLennan's picture

Good question!  I could not

Jooster |