“h) One of the following documents must also be submitted:
(i) (aa) If the business is required to produce annual audited accounts, such accounts for the last full financial year; or
(bb) If the business is not required to produce annual audited accounts, unaudited accounts for the last full financial year and an accountant’s certificate of confirmation, from an accountant who is a member of a UK Recognised Supervisory Body (as defined in the Companies Act 2006) or who is a member of the Institute of Financial Accountants, The Association of Authorised Public Accountants, The Chartered Institute of Public Finance and Accountancy,
The Chartered Institute of Management Accountants, the Association of International Accountants and The Association of Accounting Technicians;”
https://www.gov.uk/guidance/immigration ... d-evidence
My opinions should not be constituted as an immigration or legal advice.