Guide

The accounts and audit rules applicable to Jersey companies

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9 February 2023

Guide

In this guide we provide a summary of the account and audit rules applicable to Jersey companies set out in Part 16 of the Companies (Jersey) Law 1991 (the Companies Law). Part 16 was amended in 2010, first, in response to the impact on Jersey based auditors of the EU Statutory Audit Directive 2006/43/EC and, secondly, to improve Jersey’s compliance with the international standard issued by the International Organisation of Securities Commissions (IOSCO) relating to accounting and auditing matters (commonly referred to as IOSCO Principle 18).

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