FCIM105085 - Where CDF offer is made up to 29 June 2014: the initial meeting: benefits of having an HMRC accountant present when visiting business premises
Investigators need to consider in advance whether a HMRC Accountant should be present when business records are reviewed.
It can be invaluable to have an Accountant present. »Ê¹ÚÌåÓýapp roles of the Investigator and the Accountant should be discussed and provisionally agreed before the meeting.
»Ê¹ÚÌåÓýapp Accountant should produce a separate note of their findings on the accounting system used, state of the records, explanations received, etc.
»Ê¹ÚÌåÓýapp Accountant should, if possible, get explanations from any office staff on the premises. Often if there is an internal accountant or bookkeeper a great deal can be accomplished in a short time.