Chapter SAOG14500
| Published date | 19 March 2016 |
| Record Number | SAOG14500 |
A company that is merged or acquired retains its qualifying or non-qualifying status for its financial year in which it was acquired.
It can only change its status for the following financial year at the earliest. As such a merger or acquisition is no different in effect to a company that changes its status as a result of, say, an increase or decrease in turnover and/or balance sheet assets.
In the case of the merger or acquisition of a non-qualifying company that becomes a qualifying company from the start of the following financial year, the Senior Accounting Officers (SAO’s) responsibility in relation to the main duty only commences...
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