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Misleading and/or illegal ?

Misleading and/or illegal ?

For reasons I won't bore you charity audit client wants to put trading name (say "Billy Blogs") at the top of each page in the accounts rather than the CH registered name ABC Ltd (they do not want to formally change the name). 

Looking up company names disclosures CA2006 appears to say that the name and RN  must appear on a primary document such as the DR/balance sheet but surely (1) the audit report must refer to ABC Ltd and (2) "Billy Blogs" should not appear at the head of each page of the accounts as otherwise this is misleading ?? Would have throught that other than ABC Ltd appearing on a primary statement and the audit report then no name/number reference should be used ?

Any thoughts welcomed.


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30th Jun 2011 16:52

Put both?

I would have thought that the audit report must refer to ABC Ltd, but each page could be headed up "ABC Ltd trading as Billy Blogs".  I cannot see that that would be misleading at all (not even if "ABC Ltd trading as" was in a smaller font than "Billy Blogs").


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