Briefing / 2021/22 annual report and accounts checklist

This checklist is intended to be a simple way of identifying, on a line by line basis, the issues that are expected to have an impact on the 2021/22 annual report and accounts. Some of these will be as a result of the Covid-19 pandemic but others are as a result in changes to regulation and reporting requirements. The checklist will be updated and revised up to the earlier submission deadline in June.  

The checklist covers the issues to consider in relation to property, plant and equipment (PPE), provisions, income, stock/inventory and going concern.  
 
It includes links to the necessary guidance.

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