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!
- Incorporation - any tax advantage? 27 1
- Online filing 42 3
- If an invoice is sent and paid does a contract exist 142 7
- Threshold for RTI submission 68 2
- Joint rental income 24 1
- New client, prev accountant disappeared 1,557 24
- I'm not sure if this is the correct forum but here goes 280 4
- Money Laundering checks on Charity 99 4
- Auto enrolment 364 6
- Inventory valuation of precious metals? 313 3
- Share swap 252 6
- Partnership to LLP - Capital Contribution 90 1
- Surcharges on very late VAT 167 2
- Was I rude 579 16
- Top slicing relief question no 2 134 3
- Maternity Pay 141 2
- Career slump - advice and/or sympathy much appreciated 587 14
- Recommendations for tax advice sole practitioner 632 10
- Recording VAT refund and payment on Sage 50 61 1
- Auto enrolment for one or two director companies 1,727 27
- Skandia using wrong address 1,472
- Nil Rate Band Trust - index linked debt by way of charge over property 801
- Any views 722
- International interest certificate 438
- Stamp Duty on share for share exchange 410
- Sale of business 378
- NOVA 276
- IRIS Open Books problem 272
- farming-related R & D tax relief claims 187
- Expenses claim for non employee 177