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Who is required to sign company accounts?
Subject to certain exemptions, a company that meets the small company criteria in respect of a financial year is exempt from the requirement to have an audit of accounts for that year. The conditions are:
It is important to note that there are many benefits and reasons for a company to have an audit. We will be pleased to discus these with you.
Companies that are not exempt include:
A company's accounts must be signed on the balance sheet by a director as approved by the board of directors.