Extend spouse visa. Sole trader.Unaudited accounts provided by my wife who is ACCA qualified ?

Hi All

Really appreciate it if someone could help me .

I am going to extend my spouse visa 2.5 yrs. I am self-employed sole trader. I found HO requires “unaudited accounts for the last full financial year and an accountant's certificate of confirmation”

My concern is if it is okay for my wife to issue the above . She is ACCA qualified accountant. And she helped me deal with my tax returns. HO doesn’t mention it has to be done by non-related third party. But I still worry about it. Many thanks!

I wouldn’t use a close relative to issue audit certificates on my own accounts.
Every qualified accountant should know that.
And if it’s for an official purpose definitely not.
Speaking from experience having sat many exams and signed plenty of Codes of Conducts.