What the document covers
The direction explains the historical policy for publishing public accountant inspection outcomes. Later publication policies should be checked before treating its thresholds as current.
Specific requirements and implications
The policy applied to inspections beginning from 1 April 2017 and distinguished an unsuccessful initial inspection from an unsuccessful revisit. Publication could identify the accountant, registration number, practice, outcome and restrictions. The initial-review exception allowed an opportunity to improve before public disclosure. This document describes the earlier publication framework; it should be read as historical guidance alongside the later policy covering reviews from July 2023.
Official source
A concise, independent Apex Gateway guide based on the official English source, not a reproduction of the complete document. Consult the original for full conditions, exceptions and subsequent updates.
Read the official PDF ↗