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!
- Director Drawings 80 5
- Accounts Software 39 3
- Do I need to report this to SOCA 3,659 38
- Help with HMRC investigation 168 4
- Subcontractor and CIS Deductions made by Contractor 239 13
- Managing Employee Expenses 191 7
- HMRC Agents Line 159 3
- Collection or business assets 75 1
- Incorporated when they should not have 236 8
- Company Director In Prison 402 10
- Tax position re this lease? 358 9
- Do I need a smartphone? 693 23
- Is compensation for surrender of a lease subject to VAT 91 2
- Can I take action against my accountant for incompetence? 3,643 70
- IHT 205 partnership and business interests 77 2
- Reasonable excuse for not filing returns....Death? 330 5
- AWeb - download file 131 2
- pension paid by company? 328 8
- Why would they want his purchase invoices?? 746 17
- Late annual return 127 1
- Property exchange - 8-year legal delay following fall-out 673
- Have you staged yet for auto enrolment? 507
- Cancelled 427
- Cancelled 364
- SAGE Payroll Data for Import to MS Dynamics AX 361
- Probiz 335
- Free-standing washing machine - unfurnished lettings 326
- Phishing emails purporting to be from CIPFA? 242
- Is this UK incapacity benefit taxable in UK or Jersey? 215
- Another HMRC computer glitch? 199