Once we are satisfied that we are in receipt of all the accounting information from the client we will proceed with the preparation of the accounts, this will involve where appropriate, the reconciliation of the bank accounts, debtors and creditors balances, fixed assets and depreciation schedules, making accruals and prepayments, PAYE/NI, VAT, hire purchase agreements, plus checking for Bad Debts, finally the Corporation Tax calculation will be made, Dividends will be agreed with the client, and only then will the preparation of the Statutory Accounts be started, when these are completed they will be forwarded to the client for their approval and signature, copies will then be filed with the Revenue and Companies House.