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I’m having a bit of an issue in understand when the financial statements are issued and when the auditors report is issued. If the year end is 31 December then the financial statements would be issued sometime around February or March and the auditors report is issued alongside it?
Ooh no … it’s nothing like as quick/short a period as that. In the UK, for example, the filing deadline for company accounts (i.e. audited accounts) is 6 months for a public company and 9 months for a private company. The audited financial statements + director’s report (a requirement for UK companies – so you don’t need to know about that for AA) + the auditor’s report are all published as a package – “the annual report” – which might include other statements as well.
Browse “annual report 2021” and you should find any number of examples.
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