A Senior Accounting Officer (SAO) is still obliged to provide a certificate or certificates in accordance with the guidance below.

The person who is the SAO at the time a company ceases to exist can never be replaced in that role. That person will remain responsible for any certificates that they are obliged to provide in accordance with SAOG15800.


A qualifying company which is not a Plc has a 31 December financial year end. An SAO certificate must normally be provided within 9 months of the period end.

Need help? Get subscribed!

To subscribe to this content, simply call 0800 231 5199

We can create a package that’s catered to your individual needs.

Or book a demo to see this product in action.