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Guidance outlining reporting arrangements established with ABC that will become effective for periods ending on or after 1 July 2011.
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Guidance to assist practitioners to provide agreed-upon procedures engagements that address the accuracy, existence, consistency or completeness of XBRL tagged data included within financial statements prepared in iXBRL.
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Guidance on compilation of historical financial information of unincorporated entities for general or specific purposes.
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Guidance on the compilation of accounts of incorporated entities ie, prepared in accordance with the Companies Act 2006.
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Guidance to assist accountants when asked to provide reports on grant claims, reflecting good practice principles for grant-paying bodies and grant recipients.
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Guidance which outlines the reporting arrangements for accountants reporting to the Civil Aviation Authority.
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Guidance which outlines the reporting arrangements for accountants reporting to the Civil Aviation Authority (Appendix 2.)
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Guidance which gives practical help on streamlining the procedures for obtaining paid cheques to make the exercise as cost-effective as possible.
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Guidance for both predecessor and successor auditors on managing the process of providing access to information.
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Guidance on performing assurance engagements on various aspects of business relationships.
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Guidance that aids accountants to report under the Producer Responsibility Obligations (Packaging Waste) Regulations. It contains guidance on terms of engagement, work procedures and reporting.
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Guidance which assists accountants to mitigate their risks and liability when undertaking assurance engagements.
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Guidance on performing assurance engagements on unaudited financial statements based on limited work procedures.
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Guidance which addresses safeguards for accountants who prepare reports for inclusion in or with prospectuses and investment circular and for auditors whose audit report is to be included or referred to in a prospectus or other investment circulars.
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Guidance on the Freedom of Information Act 2000 and how it may affect members who carry out work for public authorities or provide reports on organsations to public authorities.
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Guidance that identifies what auditors should expect management and audit committees at their clients to be doing as to manage the transition to financial reporting in accordance with IFRS.
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Guidance which considers the issues relating to reporting to certain regulators of regulated entities and the application of Audit 1/01 to this reporting.
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Guidance to assist auditors in managing their risk when permitting access to their audit working papers replacing Audit 3/95 Access to Working Papers by Investigating Accountants.
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Guidance to assist reporting accountants, sponsoring bodies and grant paying bodies in relation to requests for accountants’ reports on grant claims for schemes pre 2010.
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Guidance that suggests wording for auditors to include within their audit report to clarify their responsibilities to a third party.
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Guidance to help auditors increase the usefulness of management representations as audit evidence.
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Guidance to explain new reporting arrangements being introduced by the Association of British Travel Agents Limited (ABTA) and to endorse these new arrangements.
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Guidance that provides practical help for dealing with situations arising from the minimum disclosures required in the implementation of FRS 17.
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Guidance that provides assistance when accountants receive requests for references where there is no need to perform any work, research or investigation to produce the reference.
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Guidance which provides assistance on the risks involved in providing a report to aid the accountant in deciding whether to accept the report and on what terms.
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Guidance that provides considerations for firms regarding the extent of their duty of care when asked to provide reports in connection with loans and other facilities made available to their clients.
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Guidance that provides assistance in resolving ethical problems where auditors receive information from any source, which explicitly or implicitly requests confidentiality.
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Guidance providing practical guidance on liaison between pension scheme auditors and employer auditors.
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Guidance on procedures that can be adopted for the verification of the existence (though not specific amounts) of contingent liabilities arising from legal matters.
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