Companies House has published updated editions of a couple of its guidance booklets:- GBA4: Auditors (version 17) - PDF and HTML. This booklet explains the role of the auditor and the circumstances in which an auditor need not be appointed.
- GBA10: Dormant companies (version 17) - PDF and HTML. This booklet explains the obligations imposed on dormant companies if they are to remain on the Register at Companies House.
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