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ACCA Homepage < ACCA UK < UK members < Technical Advisory < Financial reporting < What's New
  • What's New
  • The Financial Reporting Standards for Smaller Entities (FRSSE): Going Concern and Financial Reporting
  • Disclosures in Company Accounts
  • FRED proposed amendment to FRS 25
  • Going concern and liquidity risk - guidance for directors of UK companies
  • Illegal Dividends
  • Small and Medium Sized Company Limits Increased
  • Charity Registrations - New Application Form
  • Online filing and iXBRL
  • Going concern materials
  • Business Review Reporting Requirements
  • Registrars Rules 2009
  • FRSSE 2008
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Going concern materials

  • ACCA together with the Financial Reporting Council (FRC) have produced this 'Guide to' on going concern, specifically tailored to Financial Reporting Standards for Smaller Entities (FRSSE) companies.
  • Targeted to the audit of a small company, the Auditing Practices Board (APB) produced technical Bulletin 2008/01.
  • In light of this bulletin ACCA have produced a Technical Factsheet 143.
  • The FRC have produced useful reference material specifically targeted to directors of listed companies. This covers the going concern issue together with liquidity risk.

Other useful documents and guides

  • Auditing Standard 570: Going Concern PDF document - opens in a new window
  • Bulletin 2008/10: Going Concern Issues During the Current Economic Conditions PDF document - opens in a new window
  • Auditing Standard 700: Auditor’s Report of Financial Statements PDF document - opens in a new window
  • Bulletin 2006/6: Auditor’s Report of Financial Statements in the United Kingdom PDF document - opens in a new window
  • Sector specific guidance for construction, property, leisure, retail and investment sectors will be available in this section of the website over the next few weeks.

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