Ask the experts: Auditor and accountant responsibilities

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Melanie Hind, the Financial Reporting Council’s executive director for audit and actuarial regulation, discusses the differences in responsibility that a business’s auditor and accountant hold by Bethan Rees Republished with permission from the Chartered Institute for Securities and Investment (CISI). When Carillion went into compulsory liquidation in January 2018, fingers began to point at the auditor of the firm, KPMG. How did it not see this coming? A joint inquiry by the Work and Pensions…

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The Chartered Institute for Securities & Investment is the leading professional body for securities, investment, wealth and financial planning professionals. Formed in 1992 by London Stock Exchange practitioners, we have a global community of circa 40,000 members in 116 countries and last year more than 40,000 CISI exams were sat in 80 countries, 15,000 taken outside the UK.

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