Having your books audited

[Gonzo]

I suspect it might be a language thing. Many people refer to getting their annual accounts prepared and finalised as an "audit" even although it isn't.

There is validity I guess in the argument that the likelihood of an enquiry by HMRC is reduced if the accounts are submitted by an accountant but I'd question his 1 in 8 and 1 in 3 figures. We submit about 300 CT returns every year and we've only had 4 looked at in the last 3 years.

You are not out of the woods yet though are you because they still have 3 years to ask for the remaining 896?

I suspect that you are right and it is a language thing. The OP states that their accounts are prepared by a bookkeeper. I know that in those circumstances I would be more comfortable if an Accountant had reviewed them.

[NotAllThere]

... you only need an accountant to certify that the accounts have been prepared correctly from the records...

No you don't.

[Grinder]

... you only need an accountant to certify that the accounts have been prepared correctly from the records...

No you don't.

Thanks for correcting me.

[Archangel]

I do my own, no audit by anyone.

[Accounting Sage]

Bookkeeper cant audit

Even if bookkeeper is right he is not allowed to do the Audit. Your friend will have to seek another registered auditor. As bookkeeper and Auditor could not be the same person or organisation. Therefore your friend should definitely check with some other accountant. As such there is no requirement of audit for SME's.