Auditor

The law requires an independent person to sign off that a firm's financial statements are "true and fair" and have been prepared using the relevant legislation...

Updated August 2018

The law requires that an independent entity certify that a company's accounts represent a "true and fair" view of its financial condition, and that the accounts have been prepared using the relevant legislation (in the UK, that's the Companies Act). The firms that carry out this work are auditors.

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