Accounts Preparation

This area of Navigate UK GAAP Accounting is designed to provide a structured approach to fulfilling technical and professional obligations when preparing a set of statutory financial statements on behalf of the directors or others charged with governance.

Tools provided include an accounts preparation work programmemodel accounts and disclosure checklists relevant to small, abridged and filleted accounts.

Guidance is available on determining small entitygroup and audit exemption status with useful interactive decision trees. Guidance and tools for preparing management accounts and iXBRL tagging are also included. Assurance review content is provided in Navigate Audit.

Click on the button below for a mind map of this area: 

Mind map

Details of past updates are set out in What's changed and planned future updates are in Stop press.

This area is authored by our Navigate Accounting in-house team of experts and Navigate Audit in-house team of experts with input from our editorial review panel.

Please email any comments or suggestions relating to technical content to