2019/20 annual report and accounts checklist
Updated 8 June 2020
Debbie Paterson
08 June 2020
The production of the 2019/20 annual report and accounts will be like no other year.
This checklist is intended to be a simple way of identifying, on a line by line basis, the issues that were expected to have an impact on the 2019/20 annual report and accounts both prior to the Covid-19 pandemic as well as those that have arisen as a result of the pandemic. The checklist will be updated and revised up to the submission deadline on 25 June.
The checklist covers issues, such as grossing up the employer pension contribution, that were known about in late 2019 as well as issues that have developed as a result of the Covid-19 pandemic such as treatment of donated assets and the impact on inventory.
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