Let's take all the factors into account

摘要

Martin Evans (Letters, The MJ, 25 February)admonishes Gareth Moss (Money matters, The MJ, 11 February) for thinking that a 97% achievement of a statutory deadline is not timely. Surely, a statutory deadline is statutory timeliness?The only practical use of final accounts is proving to the external auditor that the financial system is sound and accurate, and that staff have read and understood that particular year's set of new hoops which have to be jumped through to produce a set of'schizophrenic' accounts.