Following are suggestions from a customer, regarding FRS102 accounts in SAPA;

* Officers and Professional Advisers page. For auditors it says Chartered Accountants & statutory auditor. We could not change this to Chartered Accountants & Statutory Auditor, or remove this line altogether.

* Statement of Cash Flows. Although it correctly says "Net cash used in operating activities" the line above before tax paid reads "Cash generated from operations" when it should read "Cash used in operations".

* "Operating profit" note heading. The company has a loss this year and the auditors are asking for this to be changed to "Operating (loss)/ profit" but SAPA doesn't let us do so. (The narrative following the heading reads "Operating profit or loss is stated after charging/crediting:" which is fine.) FRS102(1a) accounts "Profit before taxation" note heading. The company has a loss this year and we would like that to read "(Loss)/ profit before taxation" but SAPA doesn't let us do so. Even the narrative following the heading reads "Profit before taxation is stated after charging:", when it should read "(Loss)/ profit before taxation is stated after charging:" SAPA won't let us make either of these changes.