An individual granted special authorization to act as the auditor of a company under the Companies Act 1967 due to their experience. These authorizations ceased in 1978 and since 1989, authorized auditors are not eligible to audit listed companies.
A preliminary announcement is an early notification of a company's yearly profit or loss, primarily mandated for listed companies under the London Stock Exchange Regulations. This announcement usually includes summarized profit and loss accounts and can extend to balance sheets.
RNS or Regulatory News Service is a mechanism operated by the London Stock Exchange for the rapid dissemination of information relevant to listed companies, ensuring transparency and timely communication with investors and stakeholders.
An abbreviated form of the annual accounts and report that can be sent by listed companies to their shareholders instead of the full report, given specific conditions are met.
