Appendix-03-Critical-Review-of-the-Accounts_fin.pdf

Here are the key points:

1. Accounts clearly state if they're unaudited.
2. Information in documents is reviewed for consistency and error-free.
3. References to accounting period length are correct.
4. Entity/business name and principal(s)/proprietor(s) names are spelled correctly.
5. Accounts are cast.
6. (For companies only): Director references match the number of directors.
7. All pages are numbered, matching contents page and accounts.
8. Corresponding amounts are checked, with restated amounts annotated.
9. Bracket usage is consistent throughout prime statements and notes.
10. Balance sheet balances.
11. "Net current assets/liaibilities" term is correctly applied.
12. Items in balance sheet and profit/loss account cross-referenced to lead schedules and final trial balance.
13. (For companies and LLPs): Abridged accounts have unanimous shareholder approval and a statement.
14. (For companies and LLPs): Detailed non-statutory profit/loss account agrees with statutory one, annotated as "These pages do not form part of the accounts".
15. Note numbers agree to balance sheet and profit/loss account.
16. Period covered by accountant's report and Directors' Report agrees with front cover of accounts.
17. Page numbers on contents page match accounts.
18. References in notes to page numbers or other notes are correct.
19. Detail in notes matches primary statements.