PwC
United Kingdom home
 
Industries   Industries
Issues   Issues
Services   Services

Disclosure of information to auditors

Printer Icon Print this page
Email Icon Email to a colleague

October 2006

PwC has co-published a briefing paper with law firm Herbert Smith containing guidance for directors regarding the legal requirement to disclose in the directors' report that all relevant audit information has been supplied to the auditors.

The guidance explains directors' obligations and provides practical help, by focusing on the following key questions a director might ask:

  • What does relevant audit information include?
  • What is the extent of my duties as a director?
  • What does 'reckless' mean in practical terms?
  • How should I approach these obligations?

Get Adobe Reader

Search Publications

Contacts






Bookmark with: