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!
- Gave wrong info to client about tax due 481 17
- Gov.UK = NOT OK! 62 2
- Will I need to resign? 83 1
- Paper tax return 90 3
- Start up allowance? 340 11
- Invest in ''buy to let'' property 1,332 41
- Penalty for late PAYE registration? 229 3
- Fines for filing 12 months of FPS on one submission 162 1
- AIA or IFA 425 7
- Surely not? 424 10
- Batch input of data to Xero - is there an app? 626 9
- Running two businesses from the same premises 357 3
- Working out private usage for a Taxi Driver? 348 7
- Late Registration for VAT 348 11
- Old CGT loss 170 2
- When do consolidated/group accounts needs preparing? 261 5
- Nominal Ledger 343 10
- Share structures 141 5
- It’s our staff Christmas party this week, what did you do for your firm? 2,150 19
- Meal Allowance - Limited Company 341 5