Accountants are frequently asked to give reports to official or quasiofficial bodies and to contracting parties. Examples are reports on investment grants, insurance for consequential loss, circulation of periodicals, royalties, government contracts and borrowing powers under a trust deed. Quite often, the report is contained in a printed form. Occasionally, the form of the report has been agreed between the accounting institutes and the body concerned, in which case, it is likely to be acceptable to the accountants. In some other cases, however, the wording may not be acceptable and accountants must either amend the standard form or completely rewrite the report in a form in which they are prepared to give it.
KeywordsContracting Parti Audit Report Qualified Accountant Service Charge Insurance Certificate
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