This guide was last updated in September 2018 and is based on the relevant laws and regulations that apply as at 1 September 2018. The only changes since the last version of the helpsheet are to the use of the audit report section to reflect the release of Technical Release 01/03AAF (Revised).
This guide is designed to explain the main changes that are needed to produce an audit report on a set of defective financial statements prepared in accordance with regulations under the Companies Act 2006. It seeks to explain the differences in the audit report compared to the audit report issued on the original (defective) financial statements.
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