Prior year adjustments

[Leo]

Hi,

I'm looking for some example of companies that have undertaken a PYA in their annual report. If you can think of any name, please share with me, thanks!

[Marek Muc]

https://www.annualreports.com/HostedDat ... f#page=193

[Leo]

many thanks Marek, do you have a more material one, with the whole PYA balance restated?

[JRSB]

Check this out... a nightmare one https://s3.eu-west-2.amazonaws.com/docu ... 3956f1f5f4

[Leo]

So nightmarish that they deleted it?

[JRSB]

if the link doesn't work for you (does for me) go to https://find-and-update.company-informa ... ce.gov.uk/ and look at the 2022 accounts of The University of Law Limited

[Marek Muc]

WOW!

this link should work (Note 25, page 74):

https://find-and-update.company-informa ... download=0

[JRSB]

previous year audited by KPMG...

[Marek Muc]

yeah three interns supervised by an 'experienced' associate