The Director has issued revised guidance to auditors on their reporting obligations under S.194 (as amended) of the Companies Act 1990. The Decision Notice is an update of Decision Notice D/2002/2, which originally dealt with this issue. The main changes are the removal of the requirement to report indictable offences in relation to annual returns which commenced with effect from 1 September 2005, and the extension of auditor's obligations to assist the Director as contained in Sections 194 (5A) and 5(B) of the Companies Act 1990 which commenced from 1 March 2007.
The Decision Notice and a list of Indictable Offences are available to download in pdf format.
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