PRESENTASI KELOMPOK 2

Tugas Audit lanjutan kelompok 2

Rules of Appointment & Removal

Study Kasus Rosedale Cosmetics Plc

Part 1
Rosedale cosmetics
memulai operasinya
pada 1 juni 2011 perusahaan ini memiliki 25
shareholders yang kebanyakan tidak terlibat
dalam operasi usahanya. Perusahaan akan
mengadakan meeting pemegang saham
tahunan sehingga laporan keuangan harus
disiapkan. Sir frederik meminta bantuan
kelompok 2 yang akan diwakilkan oleh hendry
untuk mengetahui bagaimana persiapannya

Script dialog 1

Peran-Peran
1. Hendry sebagai Konsultan
2. James sebagai frederik
3. Joseph sebagai narrator
4. Andreas slider

a. Tugas perusahaan untuk

memelihara catatan akuntansi
386 Duty to keep accounting records
Every company must keep adequate accounting records.
Adequate accounting records means records that are
sufficient :
to show and explain the companys transactions,
to disclose with reasonable accuracy, at any time, the
financial position of the company at that time, and
to enable the directors to ensure that any accounts required
to be prepared comply with the requirements of this Act
(and, where applicable, of Article 4 of the IAS Regulation).

b. Tugas director untuk

menyiapkan laporan keuangan

394 Duty to prepare individual accounts

The directors of every company must prepare
accounts for the company for each of its
financial years. Those accounts are referred to
as the companys individual accounts.

c. Bentuk / format laporan

keuangan
396 Companies Act individual accounts
(1) Companies Act individual accounts must comprise (a) a balance sheet as at the
last day of the financial year, and (b) a profit and loss account.
(2) The accounts must (a) in the case of the balance sheet, give a true and fair
view of the state of affairs of the company as at the end of the financial year, and
(b) in the case of the profit and loss account, give a true and fair view of the profit or
loss of the company for the financial year.
(3) The accounts must comply with provision made by the Secretary of State by
regulations as to (a) the form and content of the balance sheet and profit and loss
account, and (b) additional information to be provided by way of notes to the
accounts.
(4) If compliance with the regulations, and any other provision made by or under this
Act as to the matters to be included in a companys individual accounts or in notes
to those accounts, would not be sufficient to give a true and fair view, the necessary
additional information must be given in the accounts or in a note to them.
(5) If in special circumstances compliance with any of those provisions is
inconsistent with the requirement to give a true and fair view, the directors must
depart from that provision to the extent necessary to give a true and fair view.
Particulars of any such departure, the reasons for it and its effect must be given in a
note to the accounts.

d. Kapan periode pelaporan

keuangan
391 Accounting reference periods and
accounting reference date

(5) A companys first accounting

reference period is the period of more
than six months, but not more than 18
months, beginning with the date of its
incorporation and ending with its
accounting reference date.

e. Tugas-tugas direktur sehubungan dengan

penyerahan laporan keuangan sebelum
general meeting
414 Approval and signing of accounts
(1) A companys annual accounts must be approved by the board of directors
and signed on behalf of the board by a director of the company.
(2) The signature must be on the companys balance sheet.
(3) If the accounts are prepared in accordance with the provisions applicable to
companies subject to the small companies regime, the balance sheet must
contain a statement to that effect in a prominent position above the signature.
(4) If annual accounts are approved that do not comply with the requirements of
this Act (and, where applicable, of Article 4 of the IAS Regulation), every director
of the company who (a) knew that they did not comply, or was reckless as to
whether they complied, and (b) failed to take reasonable steps to secure
compliance with those requirements or, as the case may be, to prevent the
accounts from being approved, commits an offence.
(5) A person guilty of an offence under this section is liable (a) on conviction
on indictment, to a fine; (b) on summary conviction, to a fine not exceeding the
statutory maximum.

e. Lanjutan
437 Public companies: laying of accounts and
reports before general meeting

(1) The directors of a public company must lay before

the company in general meeting copies of its annual
accounts and reports.
(2) This section must be complied with not later than
the end of the period for filing the accounts and reports
in question.
(3) In the Companies Acts accounts meeting, in
relation to a public company, means a general meeting
of the company at which the companys annual
accounts and reports are (or are to be) laid in
accordance with this section.

e. Lanjutan
Revisi Laporan Keuangan
(1) If it appears to the directors of a
company that

(a) the companys annual accounts,

(b) the directors remuneration report or

the directors report, or

(c) a summary financial statement of the

company, did not comply with the
requirements of this Act they may prepare
revised accounts or a revised report or
statement.

f. Tugas direktur untuk

menyiapkan direktur report
415 Duty to prepare directors report
(1) The directors of a company must prepare a directors report for each financial year of
the company.
(2) For a financial year in which (a) the company is a parent company, and (b) the
directors of the company prepare group accounts, the directors report must be a
consolidated report (a group directors report) relating to the undertakings included in
the consolidation.
(3) A group directors report may, where appropriate, give greater emphasis to the matters
that are significant to the undertakings included in the consolidation, taken as a whole.
(4) In the case of failure to comply with the requirement to prepare a directors report, an
offence is committed by every person who (a) was a director of the company
immediately before the end of the period for filing accounts and reports for the financial
year in question, and (b) failed to take all reasonable steps for securing compliance with
that requirement.
(5) A person guilty of an offence under this section is liable (a) on conviction on
indictment, to a fine; (b) on summary conviction, to a fine not exceeding the statutory
maximum.

g. Tanggal berapa laporan keuangan harus

sudah diserahkan untuk general meeting?

442 Period allowed for filing accounts

(2) The period is (a) for a private company,
nine months after the end of the relevant
accounting reference period, and (b) for a
public company, six months after the end of
that period. This is subject to the following
provisions of this section.

h. Penunjukan auditor private company

APPOINTMENT OF AUDITORS - Private

companies
(3) The directors may appoint an auditor or auditors
of the company (a) at any time before the
companys first period for appointing auditors, (b)
following a period during which the company (being
exempt from audit) did not have any auditor, at any
time before the companys next period for appointing
auditors, or (c) to fill a casual vacancy in the office of
auditor.

h. (lanjutan) Penunjukan auditor

public company
489 Appointment of auditors of public
company: general
(3) The directors may appoint an auditor or auditors
of the company (a) at any time before the
companys first accounts meeting; (b) following a
period during which the company (being exempt from
audit) did not have any auditor, at any time before
the companys next accounts meeting; (c) to fill a
casual vacancy in the office of auditor.

i. Aturan fee audit

492 Fixing of auditors remuneration
(2) The remuneration of an auditor appointed
by the directors of a company must be fixed
by the directors.

End of part 1
Question?
Continued to part 2