How do I become a recognised auditor ?
Details on how to become a recognised auditor and your obligations as a recognised auditor in the Bailiwick of Guernsey are detailed below.
For an individual or firm to have their name entered on the Register of Recognised Auditors, four key criteria must be met:
1. The individual or firm must meet the qualification requirements in section 260 of the Company Law.
2. The individual or firm must be a member of a recognised supervisory body under section 274E of the Company Law.
3. The auditor must be bound by rules that govern the conduct of the audit of market traded companies (see section 274E of the Company Law); and
4. The auditor must have made a successful application to the Company Registry to have their name entered on the Register of Recognised Auditors under section 274B of the Company Law.
More detailed information regarding these criteria can be downloaded for reference along with the necessary application forms.
Key criteria for registration
Responsible Individual notification Form
Instrument of Delegation
Registrar of Companies
Relevant links & information
Institute of Chartered Accountants in England and Wales
The Companies (Recognition of Auditors) Ordinance, 2010