In order that this opinion may be authoritative and thus of value to those who rely on it, the auditor has to be both skilled and independent. This independence is derived from his appointment by the members of the company and not by the directors.

The responsibility for preparation of the financial statements resides with the directors' of the company. The auditor has a duty to report to the members of the company on the financial statements presented to them by the directors.

A recent announcement by the DTI means that the audit exemption threshold will rise from turnover of £350,000 to £1m. However, the companies, which are affected, may still prefer (or be required by their bank) to receive the assurance provided by an independent audit.

We have registered auditor status, enabling us to carry out Audits of Limited Companies and other organizations that require their accounts to be examined by a Registered Auditor.

INDEPENDENT EXAMINER

All Charities, Schools, Church Parishes etc., are required to have their books, records and financial statements audited.

These audits are performed by Independent Examiners, who have similar duties to Registered Auditors for limited companies. An examination takes place of the records making up the accounts.

The Independent Examiner then has to give an opinion on whether the accounts give a true and fair view of the financial position.

Contact Gerard Fergal Keane & Co on how we can assist your organisation to fulfil its requirement to appoint an Independent Examiner.

INVESTIGATIONS

We have successfully dealt with all aspects of Tax Investigations over a long period of time. This work involves a delicate and sensitive approach both from the Revenue and the client's point of view.

This is also normally an extremely stressful time for the taxpayer. It requires the correct amount of understanding and the experience with which to put the taxpayer's case to the Revenue.'