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!
- Sage Instant Accounts Complete De-install problem 160 4
- Annual Return for company for whom director/shareholder has died 308 11
- Disclosure of client assets under IFRS 87 2
- RTI Basic tools save function 94 2
- Cloud-based email services? 699 12
- Non reporting RTI - penalties 454 7
- Large director's pension contribution 518 7
- Company car and the new dividend tax rules 115 2
- Car benefit or not? 2,447 23
- Best Auto Enrollment Provider for clients DIY 137 5
- Charge for tax returns 444 10
- What would you do here, potential insolvency. 1,640 19
- Auto Enrolment - Help each other by sharing known problems 677 9
- Limited company built a property and the client has made this messy 603 13
- Support / ticketing software 195 8
- New (non resident) client not filed in 20 years 434 8
- Transfering bank balnces between old and new co. 433 11
- HP agreement in Directors name but payments under company 258 6
- interest in client bank account 197 3
- Childcare voucher scheme for a director earning the minimum amount 285 13
- Self employed and HMRC Worldwide Subsistence Rates 781
- Interest paid - do new rules affect Tax Credits? 464
- Market Invoice (P2P invoice discounting) tax treatment 280
- DTA tie-breaker issue 273
- CGT for NOn UK residents 236
- Apprenticeship Levy 213
- What are the tax implications of overseas sales through a UK based company? 202
- Just checking re PSA 188
- Tax Implicatins on a Directors Loan 188
- Capital Gains personal representatives 186