   |
Posted on November 14th, 2011
The Auditing Practices Board (APB) has published a short consultation document covering two amendments to the Ethical Standards for Auditors. These involve: Extending until 31 December 2014 the transitional arrangement for tax services provided on a contingency fee basis where contracts were entered into prior to 31 December 2010. This amendment addresses those situations where the [...] Posted on October 19th, 2011
The Auditing Practices Board (APB) of the FRC has published Bulletin 2011/2 “Providing assurance on Client Assets to the Financial Services Authority”. Arising from the financial crisis, the FSA identified a number of failings of regulated firms that held client assets and also raised questions about the quality of Client Asset reports [...] Posted on May 26th, 2011
The Auditing Practices Board (APB) of the FRC issued a revision of Practice Note 27 “The audit of credit unions in the United Kingdom”. An exposure draft of the revised Practice Note was issued in October 2010 for public comment. The revised Practice Note updates the guidance for auditors to reflect the [...] Posted on April 5th, 2011
The Auditing Practices Board (APB) of the FRC today issues a revision of Practice Note 19, ‘The audit of banks and building societies in the United Kingdom’. An exposure draft of the revised Practice Note was issued in July 2010 for public comment. The revised Practice Note updates the guidance for auditors [...] Posted on March 30th, 2011
The Auditing Practices Board (APB) of the Financial Reporting Council (FRC) today issues a revision of Standards for Investment Reporting (SIR) 2000 ‘Investment Reporting Standards Applicable to Public Reporting Engagements on Historical Financial Information’. In addition to revising the SIR to reflect the requirements of the clarified ISAs, the APB has taken [...] 5 pages
|
|
|
|
||