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APB issue Bulletin 2009/1
Bulletin 2009/1 ‘The Auditor's Reports - Supplementary Guidance for Auditors of Charities with 31 March 2009 year ends’ issued by the Auditing Practices Board (APB) supplements the guidance contained in Practice Note 11: ‘The Audit of Charities in the UK’ by providing illustrative examples of auditor’s reports for charities that are registered in England and Wales, in Scotland and in both jurisdictions.
The example reports included in the bulletin are targeted at charities with 31 March 2009 year ends and are based on the Companies Act 1985. Specifically the bulletin is applicable for accounting periods beginning on or after 1 April 2008, but before 6 April 2008, the latter being the date when the Companies Act 2006 becomes applicable. The APB will update the bulletin later in 2009 for accounting periods beginning on or after 6 April 2008.
The Bulletin may be downloaded from the publications section of the APB’s website.