Annual financial statements are prepared by the accounting officer for companies as required by section 62 of the Close Corporations Act 1984.
The financial statements are the responsibility of the member. Accountants then determine whether or not the financial statements are in agreement with the accounting records and are summarised in the manner required by section 58(2) (d) of the Act. PATC (Professional Accountants and Tax Consultants) have adopted such procedures and conduct such enquiries in relation to the accounting records as is considered necessary in the circumstances.
Our Accountants also review the accounting policies for annual financial statements and make necessary changes so as to ensure that these statements comply with generally accepted accounting practice.
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