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!
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- Childcare vouchers and final month payroll Qs 122 3
- Stopping trading and de-registering for VAT 250 7
- New Email Extensions 122 1
- SA302 195 3
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- Scottish independence - what happens to HMRC? 1,078 56
- Are HMRC cutting out Agents in tax investigations? 265 2
- Dental practice incorpration 122 1
- Audit rules 159 4
- Go Cardless 272 8
- business entertaining deductibility 142 1
- Self assessment tax arrears 164 2
- R & D 107 3
- Shareholder/Directors termination payments 88 1
- Can anybody help withe the RTI end of year process? 182 3
- Payroll software with annual pay period? 161 1
- New Business Registration 221 5
- Hosted email exchange 141 4
- Xtuple 502
- Qtac payroll for bureau 336
- Confused - Professional Association a Mutual trader, or not? 282
- Industrial & Provident Societies 277
- Data transfer from Sage Line 50 to VT Transaction+ 221
- Mehjoo 221
- New strategic report 173
- Domain name sale and limited company 160
- South African Government Pension 156
- CIS schemes 152