The Verifera™ Encyclopaedia — Careers edition
Responsible Individual
Verified reference for UK professional registers, credentials and career pathways. Every entry shows its sources and last-verified date — the “Verified by Verifera” mark appears only when all facts are in-window.
Registered Auditor and Responsible Individual — the audit register surface
For audit work the verification surface is the RSB audit register: the firm appears as a Registered Auditor and named individuals are approved as Responsible Individuals. This is the hard legal gate — only the eligible may sign an audit opinion.
✔ Verified by VeriferaCredentialStatutory audit — the one hard legal gate
The single accountancy task the law restricts is statutory audit of company accounts. Under the Companies Act 2006 (Part 42, Schedules 10 and 11), only an eligible person or firm may sign a statutory audit opinion — belonging to a Recognised Supervisory Body, holding an appropriate audit qualification from a Recognised Qualifying Body, and (for firms) being registered as a statutory auditor. The FRC is the UK competent authority for audit.
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