- Auditors' limitation of liability
- From 6 April 2008 new provisions introduced by the Companies Act 2006 enable auditors to limit their liability in respect of statutory audit work carried out for a company by entering into specific agreements with their clients.
- APB issue Bulletin 2008/9
- [07/11/08] - APB issues Bulletin 2008/9 on Miscellaneous Auditors Reports required by Companies Act 2006
- APB Bulletins - audit exempt companies
- The APB has issued four bulletins for use by auditors, directors and practitioners advising audit-exempt companies.
- Liability limitation agreements
- 07 Apr 2009
- Financial Reporting Panel takes action on qualified accounts
- [07/11/08] - An overview of the Financial Reporting Review Panel’s activity and procedures
- The Audit of Going Concern
- Find out what steps you can take to ensure your next audit monitoring visit is free of any going concern issues.
- Small Companies' Exemption from Audit under the Companies Act 2006
- [03/04/08] - Guidance on the conditions surrounding small companies' exemption from audit under the Companies Act 2006, including worked examples.
- FRC Statement and QC's Opinion on 'True & Fair'
- [23/05/08] - The Financial Reporting Council (FRC) has published an Opinion by Martin Moore QC. It confirms the continued relevance of the ‘true and fair’ concept to the preparation and audit of financial statements following the enactment of the Companies Act 2006 and the introduction of international accounting standards.
- Revised Ethical Standards for auditors
- [30/06/08] - A summary of revisions to the APB 2008 Ethical Standards.
- APB Issues Practice Note 21
- The Auditing Practices Board (APB) has issued Practice Note (PN) 21: The Audit of Investment Businesses in the United Kingdom (Revised).