Correspondence

Accounts and Audit Regulations 2003: circular 03/2006

The purpose of this guidance is to assist relevant bodies and smaller relevant bodies in their operation of the accounting regime under the …

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The purpose of this guidance is to assist relevant bodies and smaller relevant bodies in their operation of the accounting regime under the Accounts and Audit Regulations 2003.

This circular seeks to provide guidance on the issue of proper accounting practices and details of where generally recognised published codes setting out proper accounting practices may be found. It also seeks to provide guidance on new requirements introduced by the amendments to the 2003 regulations.

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