Other Guidance

Auditor Reporting to ODCE – Decision Notice D/2006/2

21 February 2013


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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