| 单词 | audit exemption |
| 释义 | audit exemption audit exemption The exemption from statutory audit by a registered auditor that can now be claimed by almost every small company. Until October 2012 small companies with a turnover of more than £1 million (and a balance-sheet total of more than £2.8 million) could claim exemption from audit but still needed an audit exemption report. This was a document, drawn up by a reporting accountant and submitted with the annual accounts, to the effect that (i) the accounts were consistent with the records kept by the company and the provisions of the Companies Acts and (ii) the company was entitled to the exemption on the basis of size. Such a report is no longer required. |
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