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Contents
Introduction
This booklet briefly explains the role of a company auditor. It outlines which companies must appoint an auditor and the circumstances when an auditor is not required. It also explains the procedure for appointing and removing auditors from office.
The booklet does not cover the role of a 'reporting accountant' appointed to charitable companies which are partially exempt from audit. For information on this, please refer to the booklet 'Accounts and Accounting Reference Dates'.
You will find the relevant law in the Companies Act 1985 (as amended in 1989 and later). |
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