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Statement of Circumstances

Forums › Ask ACCA Tutor Forums › Ask the Tutor ACCA LW Exams › Statement of Circumstances

  • This topic has 1 reply, 2 voices, and was last updated 3 years ago by MikeLittle.
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  • April 7, 2022 at 4:02 am #652813
    ilham9089
    Participant
    • Topics: 301
    • Replies: 190
    • ☆☆☆

    Are auditors of all companies required to deposit statement of circumstances listing any matters that needs to be brought to the attention of the members and creditors or is it just for non-quoted and private companies and for quoted companies the statement of circumstances only lists the circumstances around their departure?

    April 7, 2022 at 8:12 am #652818
    MikeLittle
    Keymaster
    • Topics: 27
    • Replies: 23321
    • ☆☆☆☆☆

    Private companies would only in unusual situations have auditors.

    Non-quoted companies may be private (and therefore not eligible to be quoted) or public

    Your question asks about the requirement for a statement of circumstances or (if applicable) a statement that there are no such circumstances that the auditor feels should be brought to the attention of members and / or creditors

    This / these statements are required whenever an auditor resigns from office or chooses not to seek re-election having been the auditor

    Is that OK?

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