영국회사법상 회계감사(조사)제도에 관한 고찰

Abstract

Recently, the main purpose of reform in the UK Companies Act has been to strengthen company audits and investigations. In relation to this, the position of a parent act has been taken by the UK Companies (Audit, Investigations and Community Enterprise) Act [C(AICE) Act], which wasenacted in 2004. This paper analyzed the content of the C(AICE) Act, and the principle contents are shown in terms of the following. First, the C(AICE) Act prescribes the recognised supervisory bodies and contains additional requirements for recognition of supervisory bodies and the arrangements to which additional requirements for recognition relate, the delegation of functions by the Secretary of State to new or existing bodies, supplementary provisions about delegation orders, approval of overseas qualifications for auditors, and disclosure of services provided by auditors and related remuneration. Second, the C(AICE)Act provides regulations for the appropriateness of the accounts and reports and contains the auditors' rights to information, statement in the directors' report as to disclosure of information to auditors, persons authorised to apply to a court in connection with defective accounts and disclosure of tax information by the Inland Revenue to facilitate an application for a declaration that the accounts are defective, the power to specify bodies who may issue reporting standards, grants to bodies concerned with accounting standards and a levy to pay the expenses of bodies concerned with accounting standards, and exemptions from liability. Third, the C(AICE) Act stipulates the requirements for company investigations, which contains details of the power to require documents and information, protection in relation to certain disclosures, the power to enter and remain on premises, and the failure to comply with certain requirements.