Many business owners use the words accountant, auditor and company secretary as if they mean the same person. They do different jobs. Understanding the difference helps you ask for the right service and avoid missing important deadlines.

A quick comparison

Professional Main question they help answer Typical work
Accountant / bookkeeper Are our business records and financial reports in order? Bookkeeping, reconciliations and accounts preparation
Company secretary Have we kept our corporate records and SSM filings up to date? Statutory registers, annual returns and company changes
Approved auditor Do the financial statements need an independent statutory audit? Audit work and audit opinion, when appointed
Qualified tax professional How should we handle applicable tax compliance? Regulated tax-agent work where applicable

Why are these services billed separately?

Each service has a different scope and responsibility. For example, producing a set of accounts is not the same thing as issuing an audit opinion. Similarly, preparing a tax computation is not the same as updating a director’s details with SSM.

A company might arrange the work through one point of contact, but the regulated work must still be handled by the appropriately qualified person or firm.

What about audit exemption?

Some eligible private companies may be exempt from statutory audit under SSM rules. That does not remove the need for proper accounting records or applicable financial statement filings. Eligibility depends on the relevant financial period and qualifying conditions. Read our audit exemption guide for context.

What does Tan Accounting Advisory help with?

We provide accounting, company secretarial and incorporation support and can assist with audit coordination with independent approved audit firms. Regulated tax-agent work, where required, is undertaken by appropriately qualified professionals.

Explore our services or tell us what your company needs.