I'm guessing here ...but I think it means published accounts that will be in the public domain. reason behind this may be to increase shareholder confidence in the accounts and to meet regulatory requirements
http://www.companieshouse.gov.uk/about/gbhtml/gba3.shtml http://www.businesslink.gov.uk/bdot...RCES&itemId=1073791917&r.l2=1073859242&r.s=sc I can understand the need for simplification. In other areas the course states "most", or similar, to qualify such statements, or is more explicit. E.G. it states LLPs are only required to be audited if turnover is greater than £1m
