Who can be a Registered Auditor?
I have come across some accounts for a small company filed with Companies House (full accounts with detailed P&L and even tax comps!). There is also an auditors report (with no Bannerman clause). The audit report is signed by a member of the Association of Certified Public Accountants (but not as a "registered auditor").
Are members of the ACPA entitled to be registered auditors?
If so, does the ACPA have a complaints procedure for registering complaints about the standard of their members' work (e.g. no comparatives, reference to FRRSE March 2000 for 310107 accounts, no interest shown in P&L (when there is in the detailed P&L), Net Current Assets including long term creditors, pennies in the accounts (yes really!), and, no accounting policy stated for lease charges (and there were some) - to name just a few of the mistakes).
Makes one wonder why we bother (and try very hard!) to keep up professional standards in the CCAB bodies!
- Accounts submitted to a the charities comission 122 2
- What would you do in this situation? 644 14
- FILING COMPANY ACCOUNTS 1,057 31
- Dress code 448 13
- What quality paper do you use for correspondence? 498 16
- Project being run jointly 202 3
- Buying Microsoft's Surface Pro 3 308 4
- Companies House 602 9
- French Excise Duty - Help Please! 134 1
- not self employed since March 2011 now received a penalty for late tax return for year 2012-13 354 11
- Where to start to get any of jobs in Finance and Accounting Industry 732 9
- How much did you pay for your website 1,442 25
- Help Required 414 10
- directors control and tax problems 295 5
- Fastest Software 806 13
- What's in a name ? 387 5
- Straightforward email correspondence or PDF letter attached to blank email? 303 4
- Bulk Invoicing 191 6
- Travel and Substinance expenses while abroad 183 3
- Self Employed Self Assessment: Capital Allowance and Car Lease/HP 264 2
- CTA study material 713
- Anyone have clients that use Pay4Later to offer customers credit? 435
- Employment related securities question 274
- AIM Stocks and IHT 252
- Recommendations for Ross Martin Tax consultancy 2014 236
- Raiders of the Lost Tax File 220
- Tax Relief for overseas employees 212
- Expat pension contributions? 200
- Trust for Employee 197
- Quickbooks losing VAT return data 172