Securities Exchange Reporting
Auditors are engaged to report to information prepared by businesses as a condition of their listed on a regulated securities market. The conditions might arise from legislation or from the regulations of the market. In addition to reporting on annual financial statements, auditors report on information such as interim financial statements, internal control reports and corporate governance reports.
The auditor will also be engaged to report on prospectuses connected with admission to the regulated market and the raising of new finance.