Following the introduction of legislation in the Companies Act 1989, under which all Auditors are required to register, an added burden has been imposed on all Company Directors to ensure that where appropriate their Annual Accounts are correctly prepared and audited by a duly registered firm.

Where an audit obligation exists, it is always our aim to ensure that our fees are kept to a minimum by the efficient and cost effective approach we take using standardised audit programmes to fulfil our audit responsibility.