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Senior Accounting Officer sign-off

What does it mean in practice?

We have now digested the draft legislation regarding the Senior Accounting Officer (SAO) reporting requirement and consulted with HMRC on how they expect it to apply. This document casts some light on what is a developing area, and provides practical guidance for SAOs and those who brief them as to how to start to bridge the gap between where they are now and what will be expected of them when the new regime applies.

Our technical analysis is attached as an appendix.

For more information please download our article Senior Accounting Officer sign-off: what does it mean in practice? (PDF, 123 KB)

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