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Detailed Audit

An in-depth examination of financial records, internal controls, and transactions. It goes beyond standard audits, often used for investigations, compliance checks, or fraud detection. Detailed audits provide a deeper level of assurance but are more time-consuming and expensive.

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Dormant Company Accounts

Simplified annual accounts UK companies must file with Companies House when they have had no significant financial transactions.

Dividend Allowance

The tax-free amount of dividend income UK taxpayers can receive each tax year before dividend tax applies.

DBA (Doing Business As)

A US registration allowing a business to operate under a name different from its legal entity name.