Module 18 min943 wordsFree — no account
The thresholds, and the moment they bite
The module’s worked examples, then cases to attempt before revealing their solution · 1 section · 52 words · 1 min
Worked example
Counting the thresholds at Novaform
Revenue of €11,200,000: the €10,000,000 threshold is crossed. Balance sheet of €4,600,000: the €5,000,000 threshold is not. Headcount of 42: nor is the threshold of 50. One threshold out of three is exceeded where two are needed. Novaform is therefore not required to appoint a statutory auditor.
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