The financial accounts, as prepared by the directors of a company, are required to show...

CIMA BA3 Question Answer

The financial accounts, as prepared by the directors of a company, are required to show a 'true and fair view'. This means that:

The accounts are accurate

The accounts are prepared in accordance with the Companies Act and comply with relevant reporting standards

The accounts contain no fraudulent transactions

No errors were detected during the audit of the accounts

BA3 PDF/Engine

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