These can be quarterly, semi annual or annual audits depending on a client’s requirements. Annual audits for entities are a statutory requirement for the sake of taxation, annual returns as well as accountability to members, financiers, creditors and the general public. It is not mandatory for sole proprietorships, however, it is a statutory requirement to make tax returns, and therefore audited accounts reduce the associated tax risks, and provide information on performance which is essential for business planning and control.



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