Abstract
qualified accounts. A set of published accounts of a company which have not been given a wholly satisfactory report by the company’s auditors. In the United Kingdom, the normal unqualified wording from the auditors to the shareholders is that the auditors have examined the accounts of the company under the relevant accounting conventions and that they give a ‘true and fair view of the state of affairs of the company’ in accordance with the Companies Acts’ provisions.
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© 1989 Stuart Valentine
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Valentine, S. (1989). Q. In: International Dictionary of the Securities Industry. Palgrave Macmillan, London. https://doi.org/10.1007/978-1-349-09789-0_17
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DOI: https://doi.org/10.1007/978-1-349-09789-0_17
Publisher Name: Palgrave Macmillan, London
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