Subject again to those ethical standards, there is nothing to stop a company employing an auditor for other purposes (such as keeping the books or compiling the tax return) if they do not take part in the management of the company. a profit and loss account that complies with the specified format given in the relevant regulations If any members of a qualifying partnership is a Scottish partnership, or an unlimited company, the requirement to deliver accounts to Companies House also extends to the members of that undertaking. But if it’s a Scottish limited partnership, the requirement only extends to the general partners. References to ‘members’ in this guidance should be read accordingly. Part 3 of the Partnerships (Accounts) Regulations 2008 contain requirements relating to the appointment and dismissal of auditors, signature of auditors’ reports and disclosure of auditors’ remuneration equivalent to the requirements on companies. 9. 16.8 Differences in how these requirements apply for any specific types of qualifying partnership The Cadogan Clinic Surgical Aftercare and Scar Management Programmes have been developed to optimise patient well-being, recovery and scar management. •

The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476 Your accounts are subject to legal requirements, and we are not qualified to give specialist advice. You may wish to consider consulting an accountant if you need this sort of advice. 4.1 Private and public limited companies To help us get your documents to the correct team and avoid processing delays, you could include a covering letter to explain:The notice may not be given before the financial year to which it relates. 10.1 Small company audit exemption statements You must prepare the partnership accounts within a period of 9 months after the end of the financial year. 16.4 Deadline for delivering and publishing partnership accounts

The accounts may cover any period up to 18 months which may be specified in the partnership agreement. If the partnership agreement does not specify a period, the members, must draw up the accounts for each 12 month period ending on 31 March in each year.For a private company, the members can prevent the reappointment of an auditor by ordinary resolution. The auditors will qualify the report where either there has been a limitation on the scope of the auditors’ work or where there is a material disagreement between the company and the auditors about the accounts. 15.4 Responsibility for signing the auditor’s report