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The Financial Services Act has imposed controls on a variety of industries offering financial advice. Depending on the category of investment business undertaken, firms are bound to produce either audited accounts or an unaudited annual financial declaration which must be sent to their respective regulatory bodies. Any discrepancies in these accounts can lead to an inspection and possible de-registration.;This book provides a reference when accounting for and auditing firms registered by FIMBRA or the Insurance Brokers Registration Council, and includes the new rules issued by the Insurance Brokers Registration Council which are likely to become enforceable and not just ""best practice"". This work should enable practitioners to keep completely up-to-date and, as the new audit regime requires, to prove their ability to audit particular clients.