ocr: Limited Companies In order to give some form of protection to shareholders, The Companies Acts' provide that companies must have their financial statements verified and checked by an independent firm of chartered accountants. Through their independent role, and by only authorising the financial statements when they are satisfied, the accountants ensure the statements represent a true and fair view of the company's performance and position. As a result, it is intended that the shareholders, who are remote from the everyday management of their investment tunds, can nave confidence in the publish ...
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