Annual Accountants Reports

Annual Accountants Reports

The CAA has produced an updated Guidance Note 10 about the ATOL Scheme for auditors/accountants which reflects the new ATOL Regulations 2012. [Please note that due to the introduction of the new ATOL Regulations on 30 April 2012, there will be a transition period and so therefore currently 2 versions of the Guidance Note and the reporting forms will remain available. These can be accessed by the links below.] 

Annual Accountants' Reports required for the March 2013 Renewal
Standard ATOL
March 2013 Renewal

For the quarters up to 31 March 2012 the ATOL holder/Accountant should complete the current (2009) form and enter the passenger figure or revenue figure as the total for the Public Sales category.

The new (2012) Annual Accountants’ Reports should be completed for periods for the quarters to 30 June 2012 and 30 September 2012. The ATOL holder will need to  complete the passenger figure or revenue figure for the month of April 2012 either as a total figure for Public Sales or if available break the figures down between Flight Onlys and flight inclusive packages.

For the months of May and June 2012 and for the quarter to 30 September 2012 the ATOL holder should complete the passenger figure or revenue figure broken down by the sub category of Public Sales : Flight Only, Flight-Plus and flight inclusive packages.
Small Business ATOL (SBA)
March 2013 Renewal

SBAs will provide Annual Accountants’ Report covering the period from 1 April 2011 to 31 March 2012.

The ATOL holder should complete the relevant current (2009) forms for this renewal. [The breakdown into the sub categories did not begin until 30 April 2012].



Where the Accountant’s Report is based on CAA agreed model engagement terms
Standard ATOL SBA ATOL

For the quarters up to 
31 March 2012 complete the following:

For the quarters ending
30 June 2012 & 30 September 2012 complete the following:

For the licence period ending
31 March 2012
complete the following:

CPG 3030  
CPG 3031
CPG 3032

CPG 3030 (2012) 
CPG 3031 (2012)
CPG 3032 (2012)

CPG 3035
CPG 3036
CPG 3037

Where the Accountant’s Report is not based on CAA agreed model engagement terms
Standard ATOL SBA ATOL
For the quarters up to 
31 March 2012 complete the following:

For the quarters ending
30 June 2012 & 30 September 2012 complete the following:

For the licence period ending
31 March 2012
complete the following:

CPG 3040 
CPG 3041
CPG 3042

CPG 3040 (2012) 
CPG 3041 (2012)
CPG 3042 (2012)

CPG 3045
CPG 3046
CPG 3047

Airline Ticket Agent Report

CPG 3039 (2012) - where the Accountant's Report is based on the CAA's agreed model engagement terms  
CPG 3049 (2012) - where the Accountant's Report is not based on the CAA's agreed mode engagement terms

Guidance Note 10 - Advice for Accountants
Guidance Note 10 (2009)
Guidance Note 10 (2012)