Auditing of local financials. If so, must the auditor be located in local jurisdiction, and must the company's books be kept locally?
Private limited company
Most companies are required to appoint an independent auditor who is a member of a recognized supervisory body in the UK. There are audit exemptions for dormant and small companies. Adequate accounting records must be kept at the company's registered office (or other place in the UK designated by the directors) for 3 years. A copy of the accounts and auditor's report must ordinarily be delivered to the Registrar of Companies House within 9 months of the end of the financial year, upon which they will become publicly available. As a result of the coronavirus pandemic, the deadline to file accounts which have fallen due from 27 June 2020 to 5 April 2021 (inclusive) with the Registrar of Companies has been extended from 9 to 12 months of the end of the company’s financial year.
Registered UK establishment
Not applicable for this jurisdiction.