Lights, camera, audit: accountants grapple with remote company check-ups

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As audit season begins for British companies, some auditors stuck at home in coronavirus lockdown are turning to cameras to check clients' ...

As audit season begins for British companies, some auditors stuck at home in coronavirus lockdown are turning to cameras to check clients' inventories, plant and equipment for compiling annual accounts.

"We are looking at some clients to see how we can access their cameras from a live perspective, we have one team planning to do it this week," she said, adding that PwC would then consider what additional steps would be needed to back this up. "There are noises that some accountancy firms are avoiding signing off audit reports until things become clearer," said Knight, who did not say if using cameras was an option.

"We have formed a view that it is unlikely that using a camera on its own would give us the evidence we need," he said. "We would like clearer guidelines on what's acceptable. The FRC recognises the challenge but we as auditors have to make a decision on what is acceptable," Neate said.Companies usually have four months after the end of their financial year to publish an annual financial statement. Last week British regulators gave them an extra two months to the end of September.

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