I recently got a new client and I am in the process of preparing their end of year accounts.
However the copy of the previous years accounts that I received from the previous accountant are prepared under FRS 102 but to me it looks like they are filed as micro entity account (FRS 105) at Companies House.
If I preapre the account under FRS105 then the amount of disclosure notes will be different and may be questioned by the client.
Does any one else prepare small company accounts for their clients to sign and then file micro entity? My understading would be that if the client signed a copy of the accounts prepared under FRS 102 then that is what you should file with HMRC and Companies House?
Any advice would be appeciated,