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!
- Bank interest in 'near' facility recall situation 199 1
- Tax deductable portion of home rental cost 189 9
- JIEB Exams 131 1
- RTI 85 1
- Christmas party 100 1
- Am i Liable? 108 4
- Fee agreed but client disagrees on amount 738 10
- Checking a contract 293 8
- Flat Rate Scheme 310 15
- Altered PAYE cheque 230 5
- deleting customers on Sage 50 159 7
- VAT on garage rent 324 14
- Value-shifting 63 1
- Pattern for CTA 207 4
- Debiting private use proportion to directors loan account 450 18
- SDLT exemptions/reliefs 84 2
- Incorrect Accounts. Is it worth taking action against the old accountant? 228 3
- Film Partnership Enquiries - am I just unlucky? 241 5
- EBT 179 1
- Giving a seminar 529 28
- Desperately seeking Susan, Sam or anyone with any other name 1,209
- Experience with Islamic investor following Sharia-compliant rules? 608
- Darwinpay Partnership Assessment 407
- S464A Charge to tax: conferring benefit & BIK 314
- Agent fees to sell business 189
- Alphabet shares 189
- ACCA continuity of practice arrangement needed 182
- Quirky thread of the year: Community Awards 175
- VAT codes In Sage. Am I correct? 163
- Office recharges 147