What the auditor will ask for

Quick answer

For a dormant company audit, the auditor usually needs the bank statements for the year (or confirmation that there's no bank account), the share register and any loan balances, the board minutes, and a signed letter of representation from the directors. We prepare these with you.

Documents

  • Bank statements covering the whole financial year, or confirmation the company has no bank account
  • The register of members, showing issued share capital
  • Details of any balances owed to or by directors or other companies
  • Last year's financial statements

Prepared by us

  • The dormant financial statements and notes
  • The directors' report
  • Board minutes approving the accounts
  • A letter of representation for the directors to sign

Confirmations

The auditor may ask for a confirmation directly from the company's bank, and for the directors to confirm that there were no transactions in the year. Answer promptly: a slow bank confirmation is the most common cause of delay.

Timing

Start at least six weeks before the annual return deadline, so the audit and signatures are done in time.

Last checked 13 November 2026 against CRO and Revenue guidance. This is general information, not legal advice for your company.