This title focuses purely on company accounts, rather than dealing with areas such as group accounts, sole traders and partnerships. Many accounting reference works are aimed at larger businesses and take into account the additional requirements imposed by the Financial Services Authority (for listed companies) or international financial reporting standards. It is aimed at accountants in small to medium sized companies as it will focus on the UK accounting requirements as they affect private companies, and will pay particular attention to the exemptions available to companies that qualify as small under the Companies Act 1985.