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Finance director's handbook
- Author / Creator
- Available as
- Online
- Summary
-
Financial reporting is becoming more onerous and complex, particularly for listed companies. Accounting scandals have led to a greater regulatory focus on the role of audit committees, non-executiv...
Financial reporting is becoming more onerous and complex, particularly for listed companies. Accounting scandals have led to a greater regulatory focus on the role of audit committees, non-executive directors, risk management and internal control which put the Finance Director under new and more stringent pressures. This quick reference manual provides extensive information on recent changes and authoritative coverage of all the financial operations a busy Finance Director has now to undertake. All the key business critical information is here in one book - everything a busy Finance Di
Details
- Creator
- Glynis D. Morris, BA FCA and Sonia McKay, LLB PhD, Andrea Oates, BSc
- Format
- Books
- Language
- English
- Contributors
- Publication
-
- 5th ed
- Amsterdam, [Netherlands] : CIMA Publishing, 2009
- ©2009
- Physical Details
-
- 1 online resource (1058 p.)
- ISBNs
- 9780750687010, 0080942989, 9780080942988, 1282121065, 0750687010, 9781282121065
- OCLC
- ocn424572017
- Includes index.
- Front Cover; Finance Director's Handbook; Copyright Page; Contents; Preface; Abbreviations and References; Chapter 1. Audit; The External Audit Requirement; Audit Exemption for Dormant Companies; Definition of 'Dormant'; Eligibility for Audit Exemption as a Dormant Company; Members Requiring an Audit to be Carried Out; Directors' Statement; Dormant Company Acting as Agent; Audit Exemption for Small Companies; Eligibility for Exemption; Small Groups and Dormant Subsidiaries; Conditions for Audit Exemption; Total Exemption Conditions; Charitable Companies; Report Conditions
- Special Report by Reporting AccountantsMembers Requiring an Audit to Be Carried Out; Directors' Statement; Appointment of External Auditors; Appointment of First Auditors; Appointment in Subsequent Years: Public Companies; Appointment in Subsequent Years: Private Companies; Failure to Appoint Auditors; Casual Vacancies; Change in Eligibility for Audit Exemption; Eligibility for Appointment as Company Auditor; Auditor Independence; Transparency Reporting by Listed Company Auditors; Reporting on the Work of the Audit Inspection Unit; Action When Auditor Becomes Ineligible for Appointment
- Power of the Secretary of State to Require a Second AuditChanges in External Audit Appointments; Regular Review of Audit Arrangements; Resignation of Auditors; Auditors Not Seeking Reappointment; Removal of Auditors During Term of Office; Failure to Reappoint Retiring Auditors; Rights of Auditors Who Have Been Removed or Not Reappointed; Statement Required from Auditors Ceasing to Hold Office; Additional Notification Requirements Under CA 2006; New Rights for Members of Quoted Companies; Professional Requirements on a Change of Auditor; Access to Statutory Audit Working Papers
- Rights and Duties of External AuditorsRights in Respect of Meetings and Resolutions; Rights to Information; Third-Party Information; Duty to Report on the Annual Accounts; Duties in Respect of Accounting Records; Duty in Respect of Information and Explanations Not Received; Duty in Respect of Disclosure of Directors' Remuneration and Benefits; Duty in Respect of Small Company Exemptions; Duty to Report Directly to Regulators; Duty to Report Known or Suspected Money Laundering; Statutory Reporting by External Auditors; Report on Annual Accounts; Directors' Report
- APB Proposals to Change the Form of Auditor's ReportsOffences in Connection with an Auditor's Report; Summary Financial Statements; Small Company Accounts; Abbreviated Accounts; Revised Annual Accounts and Reports; Distribution Where the Audit Report is Qualified; Distribution by Public Company Based on Initial Accounts; Re-registration of a Private Company as a Public Company; Redemption or Purchase of Own Shares Out of Capital; Financial Assistance for the Purchase of Own Shares; Allotment of Shares by a Public Company Other Than for Cash
- Transfer of Non-Cash Assets to a Public Company by a Member of the Company