- accountants' report
- 1) A report prepared by accountants that the London Stock Exchange requires to be included in the prospectus of a company. It must include certain financial information for a period of at least three years up to the end of the latest audited financial period. The information must be in a form consistent with that which would be adopted in the company's annual accounts, unless the Stock Exchange agrees otherwise. The report is intended to assist potential investors in making a decision based on the information in the prospectus.See: reporting accountant2) An audit exemption report.
Accounting dictionary. 2014.
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