Auditors (UK)

  • What is an auditor?

    An auditor is a person who makes an independent report to a company's members as to whether its financial statements have been properly prepared in accordance with the Companies Act 1985. The report must also say if a company's accounts give a true and fair view of its affairs. Most companies are required to have their accounts audited - click here for more comprehensive information.
  • What does an auditor do?

    The auditor will check the accounts and accounting records of the company and prepare a report for the company's members.

    The report will say if the company's annual accounts have been properly prepared in accordance with the Companies Acts and if they give a true and fair view of the company's financial affairs. The auditor will also consider if the information given in the directors' report is consistent with the annual accounts.

    If in the auditor's opinion, the accounts or directors' report does not comply with the Companies Act, the auditor will say so in the report.


    For comprehensive information about Audit requirements and the roles of Auditors please visit the Companies House website here

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