Entertainment and modelling agencies

Entertainment and modelling agencies: accounts and records


You are required to maintain sufficient accounts and records to show transactions relating to any client money you receive on behalf of jobseekers and any other money paid into the client account.

Accounts of client transactions

The accounts should show the current balance of each client's account in the client's ledger. You should ensure that this can be readily obtained. All transactions must be appropriately recorded in a client's cash account or a client's column of a cash account and in a client's ledger or a client's column of a ledger. No other transactions may be recorded in that account, ledger or columns. All other transactions should be recorded separately.

Record-keeping of client accounts

Agencies must also keep a record, and copies of all invoices and statements in respect of payments made from the client's account. The records must distinguish between fees and expenditure, delivered or made by the agency to its clients.

See employment agencies and employment businesses: record keeping.

Inspection and report of accounts and records

Agencies that are required to keep accounts and records must arrange for them to be inspected by an independent and suitably qualified person. This must be done within ten months of the end of the accounting period.

Agencies that are required to maintain client account(s) must keep and display a copy of the reporting accountant's most recent report at each of their premises so that it can be readily seen.

  • Employment Agency Inspectorate Helpline
    078 9533 1342 (during COVID-19 pandemic)
Developed with:
  • Department for the Economy