Finance and Accountancy Briefing

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Auditor's role on tax: A changing environment


The ICAEW audit registration committee has clarified the application of the rules on the provision of tax services to AIM fully listed and listed companies. Auditors are no longer able to have any direct involvement in the preparation of the tax provision included in the figures they audit.

This article explains what this means in practice and what are the options available to AIM companies and companies with a full list.

Tags: ICAEW, Tax provision, Tax, Audit, Auditor, Auditing.

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