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Audit, assurance and reporting

• Technical Factsheet 163
• [24/09/09] - ACCA has produced new guidance on the performance of accounts preparation engagements for audit exempt companies.
• Budget 2009
• [12/02/09] - Budget day is 22 April. Make sure you receive ACCA UK’s comprehensive coverage of the announcements.
• APB consultation
• [24/09/09] - APB consultation on Smaller Entity Audit Documentation
• APB Bulletin 2009/3 on Charity Auditor’s Reports
• [24/09/09] - The Auditing Practices Board (APB) has issued Bulletin 2009/3
• Audit working papers
• [24/09/09] - Requests for audit working papers from PCAOB should be refused.
• Online filing and iXBRL
• [07/09/09] - HMRC and Companies House have released a joint news bulletin on the subject of online filing and use of iXBRL
• Audit Exempt Companies - ACCA Accounts Preparation Report
• [10/08/09] Technical Factsheet 163: Audit Exempt Companies - ACCA Accounts Preparation Report
• Impact of the Credit Crunch in the Audit of Small Companies
• ACCA UK has published Technical Factsheet 143: The Impact of the Credit Crunch in the Audit of Small Companies.
• APB Bulletin 2009/2
• [01/04/09] - APB has issued Bulletin with examples of revised auditor’s reports on financial statements in the UK
• Technical factsheet 160
• [01/04/09] - Guidance on access to information by successor auditors
• New requirements when signing an auditors’ report
• [01/04/09] - Details of how to sign auditor’s reports under Companies Act 2006
• APB consultation
• [01/04/09] - APB launches consultation on exposure drafts of clarified ISAs for UK and Ireland
• Companies Act 2006: considerations from April 2009 onwards
• How does the Companies Act 2006 affect accounts and audits for periods ending from April 2009 onwards? Massimo Laudato summarises the changes.
• Removal of the accountant’s report
• [01/01/09] - Details of the removal of the accountant’s report requirement for small charitable companies.
• Guidance on the audit of credit unions
• [01/01/09] - An overview of APB’s Practice Note (PN) 27 ‘The Audit of Credit Unions in the United Kingdom’
• Bank audit letters changes
• [01/01/09] - An overview of the new procedures that must be followed in respect of bank letters requests relating to accounting periods ending on or after December 2008.
• FRC consultation
• [01/05/09] - The FRC has launched a consultation on draft going concern guidance for directors
• Revised ISA 700 'The Auditor's Report on financial statements'
• [18/05/09] - APB issues revised ISA (UK and Ireland) 700 'The Auditor's Report on financial statements'.
• Clarified ISAs
• [18/05/09] - APB announces adoption of clarified ISAs for accounting periods ending December 2010
• APB issue Bulletin 2009/1
• [18/05/09] - Bulletin 2009/1 contains illustrative examples of Charity Auditor Reports
• APB consultation
• [18/05/09] - APB consultation on Ethical Standards for auditors
• APB issues revised Practice Note 11 on the audit of charities
• [19/01/09] - The APB has published a revision of Practice Note (PN) 11: 'The Audit of Charities in the United Kingdom'. The revised PN 11 was issued for public consultation in July 2008.
• APB publish Bulletin 2008/10
• [19/01/09] - The APB has issued Bulletin on going concern issues during the current economic conditions
• FRC publishes an update for directors of listed companies on going concern and liquidity risk
• [19/01/09] - The Financial Reporting Council (FRC) has published guidance on going concern and liquidity risk that is aimed at directors of listed companies but that could be also useful for directors of unlisted companies and auditors under current economic circumstances.
• ACCA Guidance on a system of quality control compliant with ISQC 1
• ACCA has produced guidance on ISQC 1 that has been designed to assist firms to comply with the standard and to record this process using relevant checklists.
• Bank audit letters changes for December 2008 year ends
• [08/10/08] - Practice Note (PN) 16 'Bank reports for audit purposes in the United Kingdom (Revised)', issued in December 2007 by the Auditing Practices Board (APB), applies for periods commencing on or after 26 December 2007.
• Financial Reporting Panel takes action on qualified accounts
• [07/11/08] - An overview of the Financial Reporting Review Panel’s activity and procedures
• APB issue Bulletin 2008/9
• [07/11/08] - APB issues Bulletin 2008/9 on Miscellaneous Auditors Reports required by Companies Act 2006
• Revised Standard on Using the Work of Another Auditor
• The Auditing Practices Board (APB) has issued a revision of ISA (UK and Ireland) 600, 'Using the Work of Another Auditor', effective for audits of financial statements for periods commencing on or after 6 April 2008.
• Practitioners and the Companies Act 2006
• As the majority of provisions of the new Companies Act are introduced, this article from issue 79 (April 2008) of In Practice guides practitioners and auditors through those areas that will have the greatest impact on them.
• Updated APB's Interim Guidance on Money Laundering
• The Auditing Practices Board (APB) has issued an update to Practice Note 12 (Revised), ‘Money Laundering - Interim guidance for auditors in the United Kingdom’ which replaces the version issued in January 2007.
• Small Companies' Exemption from Audit under the Companies Act 2006
• Guidance on the conditions surrounding small companies' exemption from audit under the Companies Act 2006, including worked examples.
• APB issues Bulletin 2008/01
• The Auditing Practices Board (APB) has issued Bulletin 2008/01 Audit Issues when Financial Market Conditions are Difficult and Credit Facilities may be Restricted.
• 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.
• Revised Ethical Standards for auditors
• A summary of revisions to the APB 2008 Ethical Standards.
• CPD Courses from ACCA UK Professional Courses
• CPD courses covering every channel from ACCA UK Professional Courses.
• Guides To...
• The latest 'Guides To...' from ACCA UK that apply to auditors. These include a simple guide to changing your auditor and a step by step guide to removing your auditor.
• Steps to Take When an Auditor Ceases to Hold Office
• New guidance to support auditors and companies in respect of the process of notification when an auditor ceases to hold office.
• APB Bulletins - audit exempt companies
• The APB has issued four bulletins for use by auditors, directors and practitioners advising audit-exempt companies.
• Public Access to the Joint Audit Register
• Public access to the Joint Audit Register is now available from ACCA.

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