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Official guidance
Technical Teams Operational Guidance

TTOG4600 · Investigation work: business side examinations

  • TTOG4605 · Necessity of examination
  • TTOG4610 · FPU Accountancy Involvement
  • TTOG4615 · Examination by FPU Accountant
  • TTOG4620 · Place of examination
  • TTOG4625 · Plan of book examination
  • TTOG4630 · Computer records
  • TTOG4635 · Report on book examination
  1. Investigation work: business side examinations: contents
  2. Investigation work: business side examinations: report on book examination

TTOG4635 | Investigation work: business side examinations: report on book examination

From HM Revenue & Customs · Technical Teams Operational Guidance

The SI Accountant should in each case where there has been an examination of prime records or working papers to support accounts previously submitted to SI, whether on site or not, prepare a brief factual report. This should cover the extent of the examination, the irregularities discovered and the possibility of further irregularities owing to any weaknesses of the system.

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