Examples of Accountants' Reports in a sentence
The four common types of auditor’s opinions as defined by the American Institute of Certified Public Accountants (Reports on Audited Financial Statements, AU §508.10) are outlined below.
The doctrine of sovereign immunity developed in England, where it was thought that the king could not be sued.
Rule 2 of the SRA Amendments to Regulatory Arrangements (Accountants' Reports and Overseas Rules) Rules 2015 ('the Rules') makes changes to the SRA Accounts Rules 2011 (‘SAR’) to (a) extend the category of firms exempt from the requirement to obtain an accountant’s report (b) abolish the prescriptive testing procedures where accountants’ reports are still required and (c) amend the form of accountant’s report.
Rule 1.2 sets out in more detail the principles that firms must meet to fulfil this overarching objective, including the delivery of annual Accountant's Reports.We have modified our approach to the provision of Accountant's Reports to rely more on the Reporting Accountants’ professional judgement when preparing and finalising the Report and to require only qualified Reports to be submitted to us.
A copy should be retained by the accountant together with a note of all the partners in respect of whom Accountant's Reports were rendered.